1.
a system of taxation in which a tax is levied on a single commodity (usually land).
只向一样商品征收税务的体制（通常为土地税）。
2.
Study on the Reformation of Land Taxation System Based on the Sustainable Land Use;
基于土地资源可持续利用的土地税制改革研究
3.
A Theoretical Analysis on the Impact of Land Taxation on Urban Land Use;
土地税收与城市土地利用关系的理论分析
4.
Policy Options for Land Tax Reform to Make Effective Use of Land Resources in China;
土地税制促进土地资源有效利用的路径探讨
5.
Reviews on Mao Zedong s Land Tax Policies on Peasants in the Early Stages of the Agrarian Revolutionary War;
土地革命前期毛泽东农民土地税收政策评析
6.
Intended Incentive: Land tax meant to stimulate productive use of restituted and privatized land.
动机：以土地税刺激私有土地和归还的土地更高效利用。
7.
Expectation that legislation will authorize value-based land tax.
期望立法能批准基于价值的土地税。
8.
Payment of all building and land taxes shall be borne solely by the Lessee.
一切房屋、土地税均由承租方承担。
9.
accrued liabilities for land value increment tax
估计应付土地增值税
10.
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.
(二)税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。
11.
Land Appreciation Tax shall adopt four level progressive rates as follows:
土地增值税实行四级超率累进税率：
12.
Tax Basis of the Right of Land Use in Urban Real Estate Tax;
浅议城市房地产税中土地使用权的计税依据
13.
Agricultural Tax of Base Area in Agrarian Revolution
试论土地革命时期根据地的农业税
14.
On the Real Estate tax of Taiwan District;
台湾地区房屋土地保有环节税收情况
15.
Research on Land Appreciation Tax Planning Methods for Real Estate Company
房地产公司土地增值税筹划方法研究
16.
Tax Bases: tax on immovable property (excluding land) of enterprises and organizations and tax on land.
征税对象：对公司和组织的不可动产（不包括土地）和所有土地征税。
17.
Agricultural tax is levied on land. In fact, it is a kind of property tax.
针对土地征收的农业税费实质上是针对土地财产征收的财产税。
18.
taxes on undeveloped lots are low.
没有开发的土地上的税收低。