If the actual landuser is not decided yet, the applicant for using the land should be the taxpayer.
实际用地人尚未确定的,申请用地人为纳税人。
2
For any farmland occupied without approval, the taxpayer shall be the actual landuser.
未经批准占用耕地的,纳税人为实际用地人。
3
The landuser shall, in conformity with the stipulations of the contract for the assignment of the right to the use of land and the requirements of city planning, develop, utilize and manage the land.