制盐企业土地使用税问题的初探

摘要

In this paper, in combination with the practical situation of the company, and land usage tax liability how to confirm the time to talk about their own views, hope to be able to derive some.%结合公司实际情况，就土地使用税纳税义务时间如何确认谈了自己的看法，希望能抛砖引玉。