农用地转用审批文件中未标明建设用地人的，纳税人为用地申请人。
If no construction land user is indicated in the said document, the taxpayer shall be the applicant who applies for using the land.
委员会一名匿名官员告诉重庆晚报：“目前该项目还没有引进迪斯尼乐园的审批文件。
There is so far no project approval and review for the introduction of a Disneyland.
未登记的建筑物和土地使用权，依据土地使用权的审批文件和其他相关证据确定权属。
The ownership of an unregistered building and of the land use right shall be determined on the basis of the approval document for the land use right, and other relevant evidence, as well.
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