land user regain 土地使用权收回
land user grant-ing 土地使用权出让
suspention of land user 土地使用权终止
raise a mortgageon land user 土地使用权抵押
charge for land user 土地使用权出让金
owned land user 国有土地使用权出租
suspension of land user 土地使用权终止
state owned land user transfer 国有土地使用权转让
land user regain& 土地使用权收回
For any farmland occupied without approval, the taxpayer shall be the actual land user.
未经批准占用耕地的,纳税人为实际用地人。
If the land occupied has not been approved yet, the actual land user should be the taxpayer.
占用耕地尚未经批准的,实际用地人为纳税人。
If the actual land user is not decided yet, the applicant for using the land should be the taxpayer.
实际用地人尚未确定的,申请用地人为纳税人。
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