我是一名基层土地执法工作者,在实践中遇到了一些问题,今特向贵中心咨询,请予回复。2002年,我市人民政府决定对原划拨使用的国有土地企业征收土地使用费,可在执行征收过程中遇到企业只交土地使用税,而对我们征收的地租却不给予支持。部分企业负责人这样认为:我们每年向税务部门交纳土地使用税,这里面已包括了地租,国土部门再征收地租属重复收税。我不认同这一说法,政府制定一个具体的征收办法不可能是错误的,可如何对企业解释地租与地税的关系呢?恳请帮忙解答。谢谢! I am a law enforcement worker at the grassroots level and have encountered some problems in practice. Please consult with your center today for a reply. In 2002, the municipal people’s government of our city decided to impose land-use fees on the state-owned land-based enterprises originally appropriated for use. In the process of implementing the levy, enterprises may only pay the land-use tax but not the land rent we levied. Some business executives think this way: We pay land use tax each year to the tax department, which has already included the rent, land and land re-collection of land tax is a duplicate tax. I do not agree with this statement. The government can not formulate a specific collection method to be wrong. How can we explain the relationship between rent and land tax to the enterprises? Thank you!