目前我国没有一部管理外商用地的专门法规内外资企业土地租、税、费体系不合理,现有城镇土地使用税只对使用城镇和工矿用地的内资企业征收,对外资企业、城镇以外的乡镇企业不征收;三资企业和外籍个人使用的土地不征收地产税对内外资企业要一样对待,既不实行次国民待遇,也不实行超国民待遇中方企业与外方交易前,或通过一次性全体转制,或低成本甚至零成本转制,以清晰的土地产权进行交易 At present, there is no special regulation on the management of foreign land in our country. The rent, tax and fee system of foreign-funded enterprises are unreasonable. The current urban land use tax is only levied on domestic-funded enterprises using urban and industrial and mining land. For foreign-funded enterprises, Enterprises do not impose; land owned by foreign-funded enterprises and foreign individuals do not impose real estate taxes on the same treatment of domestic and foreign-funded enterprises, neither the implementation of sub-national treatment, nor the implementation of ultra-national treatment Chinese enterprises and foreign parties before the transaction, or through a one-time All conversion, or low-cost or even zero-cost restructuring, with a clear land property transactions