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- Impacts of the proposed property tax on land value (and thus property prices) and land lease revenue are complex and can vary from one city to another other. 被提议的财产税对土地价值（还有房地产价格）以及土地出让收益的影响可能根据不同城市而变化。
- Increment tax on land value payable 应交土地增值税
- Thought about the Reform of Increment Tax on Land Value 关于土地增值税改革的若干思考
- increment tax on land value 土地增值税
- tax on land value 地价税
- Tax Bases: tax on immovable property (excluding land) of enterprises and organizations and tax on land. 征税对象:对公司和组织的不可动产(不包括土地)和所有土地征税。
- Sue, C.B., F.Ouyang and P.J.Lee. 2003.Research on the impact of lowered land value increment tax on local governmental finance, Public Finance Review 35 No1:84-101, (in Chinese). 苏进步、欧阳峰及李佩娟，2003，土地增值税减徵对地方财政影响之研究，财税研究月刊，第三十五卷第一期：84-101。
- Taxes on land are commonplace in the United States as well as most other countries today. 对土地课税今天在美国和其他大部分国家已是很平常的事情。
- This year Zhuhai will start levying a full usage tax on land with the tax amount having doubled over that of 2006. 我市今年将全面征收土地使用税,税额幅度在2006年实际税额幅度基础上提高两倍。
- Swans are surprisingly awkward on land. 天鹅在陆地上笨得出奇。
- It will be a heavy tax on my energy/time. 这要耗费我许多精力／时间。
- Buyers are charged8% sales tax on all goods. 买主购买的所有商品都要加收8％的购物税。
- The beaver lives both on land and in water. 海狸既能在陆上生活也能在水里生活。
- Which do you prefer, life on land or life afloat? 你喜欢哪一种生活，陆上生活还是水上生活？
- The care of six children was a tax on her energies. 照料六个孩子成了她精力上很大的负担。
- The government imposed a heavy tax on luxury goods. 政府对奢侈品课以重税。
- The bank refused to accept any mortgage on land. 银行拒绝接受任何土地抵押。
- The governor has put a tax on cigarettes. 这个总督已经开始对香烟征税
- We are glad to be on land again. 我们很高兴又踏上陆地了。
- Tax on Land: Tax levied per hectare of rural land and per square meter of urban land, according to normative values varying by type of land and location established by regional legislative bodies. 土地税：农用土地每公顷为单位征税，城市用地每平方米为单位征税，参考区域立法机构根据土地类型和区位确定的标准价格。
