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。

youdao

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。

youdao

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。

youdao

They took the form of small curved blades, held in the hand, and only allowed the user to harvest small patches of land each day.

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Its products include "Call Grabber, " which allows a user to transfer a voice or video call from a land line to a mobile device or broadband-enabled TV.

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With roughly 1, 700 employees, Genband has developed dozens of VOIP-related products and services over the years, including "Call Grabber, " which allows a user to transfer a voice or video call from a land line to a mobile device or broadband-enabled TV.

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