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土地税
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土地税
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法学
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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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