土地税 (Land Tax) 土地税分为地价税 (land value tax) 、 田赋 (agricultural land tax ) 及 土地增值税。 (land value increment tax) 。
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There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.
并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。
In land used tax set up agricultural land used tax and urban land used 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。
The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.
农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。
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