land use tax土地使用税
Land appreciation tax payable应交土地增值税
Land Sales Tax土地出售税
Land Appreciation Tax Liquidation土地增值税的清算
Land And Tax Reform土地赋税改革
the land appreciation tax土地增值税
Cultivated Land Usage Tax耕地占用税
agricultural land used tax农地使用税
Land Usage Tax土地使用税
Firstly, this article narrates the achievement situation of theory basis, fundamental function, development evolution course of the land tax in detail.
本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。
参考来源 - 土地税研究N（名词） (formerly) a tax payable annually by virtue of ownership of land, abolished in Britain in 1963 (以前)土地税