我国耕地占用税从价计征改革及其从价税率的调整测算——基于资源税全面深化改革背景下的讨论  

A Study OnTaxingthe Use of Arable LandOn AnAd Valorem Basisand Calculation of the Basic Rate——Under the Background of Deepening Resource Tax Reform In All Around Way

作　　者：李青[1] 

机构地区：[1]中国人民大学公共管理学院

出　　处：《价格理论与实践》2016年第3期120-123,共4页Price:Theory & Practice

基　　金：国家税务总局课题"耕地占用税改革立法方案设计研究"(项目号:201409)项目的阶段性研究成果

摘　　要：在城市化快速推进的过程中,完善耕地占用税、加强耕地保护,对于我国促进环境可续性发展和保障粮食生产安全具有重要意义。本文在建立资源有偿使用制度和改革资源税的背景下,提出耕地占用税税率应由从量定额转向从价定率。在清费立税的基础上,按照税费统筹原则,测算了从价计征下基本税率的参考水平。In the process of rapid urbanization, the improvement oftax system on the use of arable land and reinforce of arable land protection has great significance to promoting the sustainable development of the environment and ensuring the safety of grain production. Under the background of establishing a system of paid use for natural resources and reforming resource tax system, this paper puts forward that the tax collection should be shifted from an area-based quota rate to an ad valorem basis. The basic rate of ad valorem is calculated as a reference in the paper based onthe tax and fee reform.

关 键 词：资源有偿使用 耕地占用税 税费改革 税率 

分 类 号：F812.42[经济管理—财政学]