使用税

这笔钱从粮食加工商交纳的使用税中支出。

The payments were funded by a use tax paid by food processors .

房地产保有环节税种设置过少，只包括房产税和城镇土地使用税。

There are a few kinds of taxes , which only include property tax and urban land use tax .

美国的自由市场经济学家米尔顿弗里德曼（miltonfriedman）认为，征收土地使用税是“坏处最少的”。

Milton Friedman , a free-market American economist , endorsed a tax on land as " the least bad " .

城镇土地使用税管理系统的设计与实现

The Design and Implementation of the Urban Land Used Tax Management System

国务院关于修改《中华人民共和国城镇土地使用税暂行条例》的决定

The State Council Issues a Statement on Revising Provisional Regulations on Land-use Tax

存在的问题：从历史上看，从来没有交纳过土地使用税。

Issues : No land use right has been paid during the historical period .

土地使用税属于资源税类。

Land used tax attribute resources tax .

在土地使用税中设农地使用税和城镇土地使用税两个基本税目。

In land used tax set up agricultural land used tax and urban land used tax .

高额的预算外开支以及由于没有经费无法免除的使用税限制了穷人享用医疗服务。

High out-of-pocket payments and user fees with unfunded exemptions limit access to health services for the poor .

同样，我们被告知按照天津的惯例从不征收土地使用税。

Again , we were told that it is local Tianjin practice that no land use right is imposed .

运管费、车船使用税、保险及牌照税不计入经济成本。

Operation and management expenses , vehicle and vessel use tax , insurance and license tax are not included in economic cost .

请教美国的朋友：美国是否征收“车船使用税”？谢谢。

To America 's friends , please respond to : whether the United States imposed " car , the ship 's use tax "?

涉及的几个主要税种包括增值税、消费税、企业所得税、燃油税和车船使用税。

Some main taxes are involved in like : Value-added tax , consumption tax , corporative income tax , fuel tax and type tax .

并对农地使用税进行了定义，确定了农地使用税的纳税义务人、计税依据和计税方法。

The thesis defines the agricultural land used tax , and confirms the taxpayer , foundation of calculative tax and method of calculative tax .

建议下步措施：同上条一样，税务局出具的免征土地使用税的书面证明必不可少。

Proposed next steps : Similar as above , a written confirmation from the tax bureau on the land use right exemption would be desirable .

从2007年1月1日起，之前对外资企业禁止的土地使用税将对其全面开始实行。

Starting from Jan.1st , 2007 , Land Using Tax will be applicable to all Foreign Invested Enterprise , which was waived for FIE before .

尽管私营部门吸纳了最多的医疗开支，但是使用税仍然是极低收入人群获得公共医疗服务的障碍。

While the private sector attracts most out-of-pocket spending , user fees remain a barrier to access to public services for people on very low incomes .

物业税又称不动产税，是在不动产保有环节征收的一种税，取代现行的房产税和城镇土地使用税。

It is levied when holding the real estate . It will replace the current real estate tax , urban real estate tax and land value increment tax .

土地使用税，房屋维修费，租赁综合税，物业管理费原由甲方支付的费用，仍由甲方缴纳。

The ground rent , house maintenance fee and comprehensive rental tax , management fee that were originally payable by Party A still shall be paid by Party A.

其它途径（如通过开征遗产税、土地使用税、赠与税，发行社会保障债券等措施）。

Other ways ( e.g. levying legacy tax , land royalties , gifting taxes , such measures as issue the social security bond ) . Using a operator that E.

这表明必须建立现代的农业税收体系，即土地使用税+增值税+所得税体系，进一步深化农业税改革。

All these indicate modern agricultural taxation institution , which is composed of territory taxation , value-added taxation and income taxation , need to be established quickly for the reform .

农用地等别是衡量农用地质量的基本指标，是确定土地使用税、土地征用补偿及租赁费等的重要依据。

Farmland grade is a basic index to evaluate the quality of farmland and is the basis of making land use tax ? land compensation fee and land tenancy fee .

地方教育费附加、车船使用税、房产税、土地使用税，实行“三年内减半”奖返企业；

Local educational cost is additional , vehicle ship royalties , estate tax and land royalties , carry out " 3 years reduce by half " to award to return enterprise ;

比较恰当的选择是：以土地使用税+增值税+消费税+所得税的税制模式取代现行的农业税。

A better choice is a tax system pattern " use tax of land + added - value tax + consumption tax + income tax " instead of current agricultural tax .

我国现行不动产税制主要有城镇土地使用税、房产税及对外资企业征收的城市房地产税等。

Of our country current real estate tax system mainly includes urban land royalties , house property tax and urban housing and land tax that is imposed on overseas-funded enterprise , etc. .

本文将农用地分等应用到农业税制改革中，使农地使用税更加客观、合理，并使农民的税负更加公平。

The thesis applied classification on agricultural land to reform of agricultural tax system , so the agricultural land used tax is more external , more rational , and the peasants ' burden is more impartial .

买方应承担并支付一切派款，关税，销售税，使用税，国内消费税，增值税及类似税收。

Any and all taxes , levies , customs duties , sales , use , excise , value added and similar taxes to be levied on the buyer shall be borne and paid by the buyer .

新征用的土地，根据其征用前属于耕地还是非耕地，缴纳城镇土地使用税的起始时间也有所不同。

The land of new take over for use , farmland is belonged to before commandeer or be not farmland according to its , the initiative time of royalities of pay town land also differs somewhat .

纳税人行使用税监督权，就是通过纳税人监督权的实现来控制政府的用税权，进而来规范国家财政支出行为，约束国家财政资源的配置和流向。

Taxpayers using tax supervision , is through the realization of taxpayer right of supervision to control government power of using tax , and standardize the national financial expenditure behavior , configuration and flow state financial resources constraints .

城镇基准地价是国家宏观控制地价和征收土地使用税的依据，它反映了土地市场中地价变化趋势，同时也是进一步评估宗地地价的基础。

Urban standard land price evaluation is the principle and foundation for national macro-control land price and land revenue , it reflects change tendency of land price in land market , and also is the foundation to make further evaluation for land parcel price .