耕地“占用”课税:从耕地占用税到资源税  

Farmland ″Occupied″ Taxation: From Farmland Occupation Tax to Resource Tax

作　　者：褚睿刚 CHU Ruigang(School of Law,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《南京工业大学学报（社会科学版）》2018年第4期44-53,共10页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家法治与法学理论研究项目“资源税立法目的与制度设计研究”(16SFB3042);武汉大学自主科研项目(人文社会科学)“特定目的税法理与体系建构”(2018QN010)。

摘　　要：耕地资源具有社会财产和自然资源的双重属性,耕地政策应基于对耕地资源价值的全方位评估。耕地占用税作用于土地流转环节,无法真实反映耕地的综合价值,即便通过扩大征税范围、提高税率等税制微调,依然无法实现优化土地资源利用、保护农用耕地的政策功能。无论是基于域外经验还是国内税制结构改革需要,都有必要将耕地纳入资源税的征税范围,在土地的保有环节征收耕地资源税,使得由耕地带来的税收表现出持续性,在"土地财政"背景下有效弱化地方政府的财政"开源"冲动,更为全面地呈现耕地的资源价值,提高耕地占用成本,促进耕地资源保护和有效利用。Cultivated land resources have the dual attributes of social property and natural resources.Cultivated land policy should be based on a comprehensive assessment of the value of cultivated land resources.Cultivated land occupation tax acts on the land circulation link and cannot truly reflect the comprehensive value of cultivated land.Even if the tax system is fine-tuned by expanding the scope of taxation and increasing tax rate,the policy function of optimizing the use of land resources and protecting agricultural land still cannot be achieved.Whether it is based on extraterritorial experience or domestic reform of tax system structure,it is necessary to include arable land as the taxation scope for resource tax,and levying arable land resource tax on the ownership of land,showing consistency in the taxation caused by arable land.In the context of″land finance″,the local government′s fiscal″open source″impulse is effectively weakened,the resource value of cultivated land is better presented,the cost of arable land is increased,and the protection and effective use of cultivated land resources are promoted.

关 键 词：耕地资源 耕地价值 耕地占用税 土地资源税 土地财政 

分 类 号：D912.2[政治法律—民商法学] D922.6[政治法律—经济法学]