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.

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。

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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。

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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。

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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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