谈加强耕地占用税征收管理对保护耕地的作用  

Strengthening Management to Levying Tax on Occupying Farmland and Protecting Farmland

作　　者：张启珍[1] 

机构地区：[1]安阳师范学院,河南安阳455000

出　　处：《中国国土资源经济》2004年第11期10-11,33,共3页Natural Resource Economics of China

摘　　要：我国耕地数量在逐年减少 ,耕地质量在不断恶化 ,加强耕地保护十分必要。耕地占用税的征收是利用税收的经济杠杆作用来促使单位和个人尽量少占耕地、节约耕地的一项重要措施。切实发挥耕地占用税的调控作用 。The farmlands in China decrease year by year, farmland quality is worsening constantly. It is necessary to strengthen farmland protection. Levying tax on occupying farmland is an important measure to promote units and individuals to take lands as possible as less and economize on farmlands. We should fully use the role of adjusting and control of occupying farmland tax and protect land resources.

关 键 词：耕地 耕地占用税 农业 税率 土地市场 宏观调控 

分 类 号：F301.21[经济管理—产业经济] F810.42