| 1. | But broadly based land taxes are not the only alternative to commodity taxes .
但是，有广泛根据的土地税并非是商品税的唯一代替手段。 |
| 2. | 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。 |
| 3. | The other is the viewpoint of land economics , which attaches great importance to whether revenue policies impose effect on allocation of resources
第二类是土地经济学观点,重点关注土地税收是否影响资源配置。 |
| 4. | In addition , some incentives to the recipient districts , such as exemption of land tax , payment of special allowances , etc . may reduce adverse criticism
再者，在该区实施相应的优惠政策，如豁免土地税、额外津贴等，都可减少居民的不满。 |
| 5. | The third section thoroughly analyzed existing problems and sources of china land tax system and introduced the international current land tax system structure
第三部分：剖析了我国土地税收体系中所存在的问题及根源，并对国际上通行的土地税收体系结构予以介绍。 |
| 6. | One is the viewpoint of public economics , which considers that tax theories shall embody government financial earning from land tax and impartial distribution of social wealth
一类是公共经济学观点,认为应体现土地税收的政府财政收入功能和社会财富公平分配功能。 |
| 7. | Measures have been taken to tighten land supply in the second half , including higher taxes on urban land use and stripping local governments of their authority to spend the money from land sales
在下半年，以减少土地供给为目的，包括提高城市土地税以及免除政府使用土地出让金的特权在内的措施被进一步深化。 |
| 8. | This study looks into the applications of land tax , business tax , new tax policy and so on . this study is concerning on quality costs , costs control and tax savings . they are widely applied in many businesses
第三点，租税规划也攸关营建成本的高低，甚至可以左右建商对一块土地的评价，因此我们在相关租税如土地税与营业税等，皆有介绍，并讨论现行政策改革方向对营建业的影响。 |
| 9. | On the basis of a thorough analysis of the current situation of urban land taxation , it constructs land taxation system meeting the demand of market - featured management and according with international practices , and makes a thorough inquiry of carrying out , taking over and sharing of land taxes
在深人分析城市土地税收现状的基础上，构架满足市场化经营要求和符合国际惯例的土地税收体系，并对其实施途径、收缴及分享作了富有说服力的探讨。 |
| 10. | Land tax not only is the important content of local tax system and the major source of local revenue , but also plays an important role in adjusting land resources allocation , promoting land resources rational transference , protecting cultivated land resources and reducing the waste of land resources under the market economy
土地税收不仅是地方税体系的重要内容，是地方财政收入的重要来源，同时也是市场经济条件下调节土地资源配置，促进土地资源的合理流动，保护耕地资源，减少土地资源的浪费等方面发挥重要作用。 |
