基于耕地保护的土地税制改革研究  

A Study on Land Tax Reform from the Perspective of Farmland Protection

作　　者：公莉[1] 王志彬[1] 

机构地区：[1]西北农林科技大学经济管理学院,陕西杨凌712100

出　　处：《国际税收》2014年第7期64-66,共3页International Taxation In China

基　　金：教育部人文社科规划基金项目<新疆农村土地家庭承包经营与规模经营协调及政策支持体系研究>(项目编号:12YJA630139)

摘　　要：随着我国经济社会的迅速发展,人地关系越来越紧张,运用税收手段保护耕地、优化土地资源配置日益重要。当前土地税制度存在诸多不足和弊端,主要表现在税费混杂、税负结构不合理、税种设计不科学、法律体系不完善等方面,完善土地税制,切实保护土地资源具有重要的现实意义。With the rapid development of China＇s economy and society, as well as rising tensions of the human-earth relationship, tax system has played an important role in farmland protection and improvement of the land resources allocation. There are some shortcomings and deficiencies existing in the current land tax system, like mixed taxes and fees, unreasonable tax structure, unscientific design of tax category, unstable legal system and etc. Therefore, improving the land taxation and protecting land resources is of practical significance.

关 键 词：耕地保护 土地税制 改革 

分 类 号：F812.42[经济管理—财政学] F301