概念城镇土地使用税是1988年10月新开征的一个地方税。它是国家对拥有土地使用权的单位和个人征收的一种土地资源使用行为税。城镇土地使用税不同于土地使用费或公地租金，也不同于原来征收的地产税，还区别于耕地占用税和农业税。土地使用费和公地租金是国家以土地所有者的身 Concept Urban land-use tax is a new tax levied in October 1988. It is a kind of land use behavior tax levied by the state on units and individuals that own the land use right. Urban land use tax is different from land use fees or public rental, is also different from the original property tax levied, but also different from the farmland occupation tax and agricultural tax. Land use fees and land rent are the land of the state with the owner of the land