国有土地使用权出让合同的性质是决定解决出让合同纠纷适用的司法救济程序的关键。
The nature of the contract for granting the State-owned land is the key to the determination for the judicial relief process applicable for the solution for the disputes on the granting contract.
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.
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