“land tax”的概念、定义、翻译、参考文献-科学参考

land tax

Encyclopedia

农学土地税收释
land tax土地税收
国家以土地为征税对象，凭借政治权力从土地所有者或使用者手中强制地、无偿地取得部分土地收益的税收。
法学税法释
land tax土地税
以土地为课税对象，按照土地面积、等级、价格、收益或增值等计征的货币或实物。包括农村土地税和城市土地税。广义指对土地实体本身和所提供服务、地上建筑物及其附着物等土地改良物、土地交易行为所征收的税；狭义仅指对土地本身及其所提供的服务所征收的税。

单词	land tax
释义	land tax Encyclopedia 农学土地税收释 land tax土地税收国家以土地为征税对象，凭借政治权力从土地所有者或使用者手中强制地、无偿地取得部分土地收益的税收。法学税法释 land tax土地税以土地为课税对象，按照土地面积、等级、价格、收益或增值等计征的货币或实物。包括农村土地税和城市土地税。广义指对土地实体本身和所提供服务、地上建筑物及其附着物等土地改良物、土地交易行为所征收的税；狭义仅指对土地本身及其所提供的服务所征收的税。
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