农用地转用审批文件中未标明建设用地人的，纳税人为用地申请人。
If no construction land user is indicated in the said document, the taxpayer shall be the applicant who applies for using the land.
未登记的建筑物和土地使用权，依据土地使用权的审批文件和其他相关证据确定权属。
The ownership of an unregistered building and of the land use right shall be determined on the basis of the approval document for the land use right, and other relevant evidence, as well.
法律、法规及国家工商行政管理局规章规定设立分支机构或者办事机构需经审批的，应提交审批文件。
Those who are required to establish branch of office in accordance with laws, regulations and the stipulations of Sate Administration for Industry and Commerce, must submit Approval Documents.
法律、法规及国家工商行政管理局规章规定设立分支机构或者办事机构需经审批的，应提交审批文件。
Those who are required to establish branch of office in accordance with laws, regulations and the stipulations of Sate Administration for Industry and Commerce, must submit Approval Documents.
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