【作者】 路秋兰；

【导师】 张蓬涛；

【作者基本信息】 河北农业大学 ， 土地资源管理， 2007， 硕士

【摘要】 土地是人类重要的生产资料，是人类生存和发展的基础。随着社会经济的发展和城市化进程的加快，耕地数量迅速减少，人地矛盾日益突出，对土地资源的可持续利用构成极大威胁。解决我国耕地面积锐减、土地利用效率低下、土地浪费严重等问题，需要法律、经济、行政、技术等多种手段相配合，作为经济手段的重要方面的税收手段不容忽视。合理的土地税收可以有效保护耕地，引导土地利用方向，提高土地资源的节约、集约利用程度。利用合理的税收制度解决我国当前土地利用中存在的问题具有其他手段不可比拟的优势。目前我国的土地税收制度中包括为保护耕地而征收的耕地占用税，为促进合理、节约使用城镇土地而征收的城镇土地使用税，同时还包括为抑制土地投机行为而征收的土地增值税。上述土地税种的征收一方面增加了财政收入，更重要的是抑制了乱占滥用耕地的现象，提高了土地的利用率和利用效率，也在一定程度上抑制了土地投机行为。但随着经济发展，土地市场的高涨，税制设计中一些不合理之处也逐渐凸现出来，如征收范围狭小、税率设置不合理、计税依据不科学，农用地上的税收缺位等。这些制度缺陷导致土地税收的调节作用弱化，不能很好地起到保护耕地、优化配置土地资源、促进土地科学合理利用的作用，难以有效解决土地资源利用中存在的诸多问题。本文从土地资源可持续利用的角度出发，根据土地用途分类对我国土地税收制度进行梳理，针对土地税收制度中存在的问题，提出一系列的改革措施——将“耕地占用税”改为“农用地占用税”，拓宽征税范围，同时将“按定额征收”改为“按定率征收”；将农村建设用地也融入纳税范围，变“城镇土地使用税”为“建设用地使用税”，按税率征收，使税额与土地价值保持同向变化；对土地增值税进行改革，扩大土地增值税的课税范围，适当降低税率；增设土地闲置税和荒芜税，对农村抛荒地和低度利用的农用土地收取土地荒芜税，对闲置建设用地收取土地闲置税等。上述措施可以使我国的土地税收制度覆盖土地的占用、使用和转让环节，并将全部农用地、建设用地均纳入税收范畴；同时税制设计更趋合理，更有利于其作用的发挥。通过土地税收制度的改革，建立全面、科学的土地税收体系，不仅有利于税赋公平，更重要的是拓展了土地税收的调控范围，增强了土地税收的调控力度，以税收限制土地浪费行为，切实保护耕地资源，以税收刺激土地整理和复垦行为，以税收促进土地资源的优化配置，从而实现土地资源的可持续利用。更多还原

【Abstract】 Land is not only the main producer material, but also the basis of the survival anddevelopment of humanity. With the development of social economy and the acceleration ofurbanization, man-land relationship becomes strained and the protection of cultivated land inChina faces grimmer situation. Above problems constitute a serious threat on the sustainableuse of land resource.To solve the land problems, such as the rapid deduction of cultivated land area, lowefficiency of land use, grievous land waste, it is needed to take advantage of legal, economicand technological means, etc. As one of the important economic means, taxation can not beneglected. Reasonable land taxation can protect the cultivated land effectively and enhance theintensive extent of land resources. Taxation measure, compared with other measure, hasapparent advantages to guarantee sustainable land use.At present, the land taxation system includes the cultivated land occupancy tax collectedfor protecting the cultivated land, and also consists of land use tax in towns and citiescollected for promoting intensive land use, and the betterment tax of land collected forcontrolling land speculating activities. These land taxes have remarkable positive effects sincetheir implementation—controlling the phenomena of occupy cultivated land optionally,enhancing the urban land use ratio and land use efficiency, and restraining the land speculationto a certain extend. But along with the development of economy, some irrationality in thedesign of taxation system appears, such as the narrow scope in tax collection, the irrational taxratio and foundation of collection, etc., which makes the adjusting effect not evident. So thetaxation system cannot protect the cultivated land and solve the problems of land useeffectively.This dissertation, based on the sustainable use of land resources and the analysis ofproblems of the land taxation system, promotes some reform suggestions: 1) changing"cultivated land occupancy tax" to "farmland occupancy tax" to enlarge the scope of taxcollection and changing "collecting in volume" to "collecting in ratio"; 2) changing "land usetax in towns and cities" to "construction land use tax" for covering the construction land inrural area; 3) reforming the betterment tax of land, moderately reducing the tax rate; 4) addingunused land tax etc. Above suggestions make the tax collection cover the occupancy, utilization and transfer domain of farmland and land for construction use.Aiming at achieving the sustainable use of land resources, the construction ofcomprehensive and scientific land taxation system is favorable to extend the scope andstrengthen the power of macro-control, constrain the waste behavior of land resources, and tostimulate land consolidation and reclamation.更多还原