Where the land use right is not certain or the land ownership is pending, the land use tax shall be paid by the actual land user or the actual land holder. 土地使用权未确定或土地权属纠纷未解决的,土地使用税由土地的实际使用人或占有人缴纳。
On one hand, it provides the land holder encentives to invest on his land; 一方面,它可以促进土地权利人对于其土地的投资热情;
This part emphasizes the introduction of American land benefit holder liability system, which is based different law status visitor to undertake the vary degree attention duty, and it is worth for reference in theory analysis and judicial practice. 该部分重点介绍了美国的土地利益占有人责任制度,土地占有者对于不同法律身份的来访者承担不同程度的注意义务,该制度值得我们分析和借鉴。
Different rights in relation to land mean different rights and obligations to the holder of rights. 不同的土地权利意味着权利主体对土地拥有不同的权利和承担不同的义务。