tax on urban land

基本解釋

Under the condition of state ownership of urban land in our country, there exists legal obstacle to tax on the real estate including land and house.
在中國城鎮(zhèn)土地國有制的條件下，對包括土地和房屋在內(nèi)的房地產(chǎn)征收統(tǒng)一的物業(yè)稅存在法理上的障礙。
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Investment on schools, hospitals and the projects meeting the urban planning layout requirements shall be exempt from deed tax and land occupation tax.
投資興辦學校、醫(yī)院且符合城市規(guī)劃布局的項目免征契稅和耕地占用稅。
For the purpose of analyzing the impact of land taxation on urban land use, this paper discussed the land tax neutrality and the mechanism of land taxation influencing land use.
通過對目前地稅部門實施績效考核面臨的問題和現(xiàn)狀的分析，重點就如何進一步完善稅務(wù)機關(guān)績效考核進行了思考。