政府储备土地涉及的耕地占用税争议探析——以太原市为例  

Discussion on the dispute of cultivated land occupation tax related to government reserve land:taking Taiyuan city as an example

作　　者：孟晋芝 MENG Jinzhi(Taiyuan Natural Resources Reserve Trading Center,Taiyuan 030009,Shanxi,China)

机构地区：[1]太原市自然资源储备交易事务中心,山西太原030009

出　　处：《自然资源情报》2024年第7期48-53,共6页Natural Resources Information

摘　　要：耕地占用税是保护耕地的重要税收调节手段。实践中,对政府储备土地涉及的耕地占用税的纳税主体与缴税时点存在较大争议。本文从《耕地占用税法》立法目的、纳税主体界定、税收本质及法际交集与融合视角进行了分析,认为政府储备土地的耕地占用税的纳税主体应为实际用地人,缴税时点应在征地阶段。建议通过完善政策条款、优化涉税流程、分类处理历史问题的方式,促进政府储备土地的耕地占用税缴纳工作,从而真正实现耕地占用税的立法目的和价值导向。Cultivated land occupation tax is an important tax adjustment measure to protect cultivated land.In practice,cultivated land occupation tax that is involved in government reserve land is controversial in both the subject of tax payment and the time of tax payment.Based on analysis of legislative purpose,the definition of tax subject,the essence of tax and the intersection and integration of laws,this paper holds that the tax subject of cultivated land occupation tax of the government reserve land should be actual land user,and that the time of tax payment should be at the stage of land expropriation.It is suggested that by improving policy provisions,streamlining tax-related process,and categorizing the approach to addressing historical issues,the collection of cultivated land occupation tax on government reserve land can be facilitated,so as to truly realize the legislative purpose and value orientation of cultivated land occupation tax.

关 键 词：政府储备土地 耕地占用税 耕地保护 

分 类 号：D922.3[政治法律—法学] F812.42[经济管理—财政学]