加入WTO后中国土地租、税、费面临的挑战与对策  

CHALLENGES AND COUNTER MEASURES CONFRONTING LAND RENTING,TAX AND COST COLLECTING AFTER CHINA ENTERS WTO

作　　者：马清欣 何三林 尚聪敏[2] 

机构地区：[1]湖北省农业资源区划办公室,武汉430070 [2]华中农业大学经济贸易学院,武汉430070

出　　处：《中国农业资源与区划》2003年第1期49-52,共4页Chinese Journal of Agricultural Resources and Regional Planning

摘　　要：系统地分析了我国加入WTO后,土地租、税、费体系所面临的挑战:租、税、费体系的宏观调控功能亟待加强,租、税、费体系有悖于公平原则,土地税的结构有待调整,以及租、税、费体系对农地保护力度不强等;并提出了完善我国地租、土地税及土地费体系的相应对策。This paper systematically analyzes the challenges confronting the system of land renting, tax and cost collecting after China enters WTO, i.e. the adjusting and controlling function from the macro point of view of land renting, tax and cost collecting system should be strengthened; the system of renting, tax and cost collecting is against equitable principle; the structure of land tax should be adjusted and the protecting strength of land renting, tax and cost collecting system should be strengthened etc. . This paper also raises relevant counter measures for improving land renting, tax and cost collecting system of China.

关 键 词：中国 WTO 土地 对策 地租 土地税 土地费 

分 类 号：F323.8[经济管理—产业经济]