tax on urban land

基本解释

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.
在中国城镇土地国有制的条件下，对包括土地和房屋在内的房地产征收统一的物业税存在法理上的障碍。
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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.
投资兴办学校、医院且符合城市规划布局的项目免征契税和耕地占用税。
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.
通过对目前地税部门实施绩效考核面临的问题和现状的分析，重点就如何进一步完善税务机关绩效考核进行了思考。