土地使用税属于资源税类。
第九条土地使用税由土地所在地的税务机关征收。
Article 9. The use tax on land shall be collected by the tax organs where the land locates.
存在的问题：从历史上看，从来没有交纳过土地使用税。
Issues: No land use right has been paid during the historical period.
第三条土地使用税由拥有土地使用权的单位或个人缴纳。
Article 3. The use tax on land shall be paid by the units or individuals that own the right of the use of land.
在土地使用税中设农地使用税和城镇土地使用税两个基本税目。
In land used tax set up agricultural land used tax and urban land used tax.
第三条拥有土地使用权的单位和个人，为土地使用税的纳税人。
Article 3. The unit or individual that owns the land use right shall be the land use tax payer.
打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。
The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.
第三条土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
土地使用税，房屋维修费，租赁综合税，物业管理费原由甲方支付的费用，仍由甲方缴纳。
The ground rent, house maintenance fee and comprehensive rental tax, management fee that were originally payable by Party A still shall be paid by Party A.
土地使用权未确定或土地权属纠纷未解决的，土地使用税由土地的实际使用人或占有人缴纳。
Where the land use right is not certain or the land ownership is pending, the land use tax shall be paid by the actual land user or the actual land holder.
新征用的土地，征用前是耕地的，自批准征用之日起满一年时开始缴纳城镇土地使用税； 征用前是非耕地的，自批准征用次月起开始缴纳城镇土地使用税。
The land of new take over for use, farmland is before commandeer, since the day that approves take over for use oneself royalities of pay town land begins when a year completely ;
新征用的土地，征用前是耕地的，自批准征用之日起满一年时开始缴纳城镇土地使用税； 征用前是非耕地的，自批准征用次月起开始缴纳城镇土地使用税。
The land of new take over for use, farmland is before commandeer, since the day that approves take over for use oneself royalities of pay town land begins when a year completely ;
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