vacant land tax [税收] 土地闲置税
unused land tax [税收] 土地闲置税 ; [税收] 未利用土地税
house and land tax 房地产税
development land tax 改良土地税
land tax and other levies 租税 ; 旧时田赋和各种税款的总称
urban house and land tax 市房地产税
housing and land tax [税收] 房地产税
Firstly, this article narrates the achievement situation of theory basis, fundamental function, development evolution course of the land tax in detail.
本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。
参考来源 - 土地税研究·2,447,543篇论文数据，部分数据来源于NoteExpress
同义词： property tax
以上来源于: WordNet
N (formerly) a tax payable annually by virtue of ownership of land, abolished in Britain in 1963 (以前)土地税
Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold.
土地税的计算是针对你拥有的所有的在起征点以上的土地价值。
An edict has been issued temporarily abolishing the land tax in Shantung, as the people are unable to pay it owing to the famine.
饥荒使农民无力纳税，山东已发布法令临时取消田赋。
From the land tax policy of different period, it is shown that the social function that the land tax undertake is different in different history stage.
但从不同历史时期关于土地税的不同规定中可以看出，在不同历史阶段中，土地税承担的社会职能是不尽相同的。
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