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税收手段耕地保护分析

Analysis of Tax Means of Cultivated Land Protection in Building New Countryside

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【作者】 路秋兰; 张蓬涛; 王利香;

【Author】 LU Qiu-lan et al(College of Rural and Urban Construction,Hebei Agricultural University,Baoding,Hebei 071001)

【机构】 河北农业大学城乡建设学院; 河北农业大学城乡建设学院 河北保定071001; 河北保定071001;

【摘要】 分析了我国耕地保护政策和效果,对耕地保护的税收手段进行了分析,并从税收这一角度探析了耕地保护的对策。

【Abstract】 Urbanization,economic development and new socialist countryside construction increased the demand of land construction inevitably.The issue of cultivated land protection became remarkable and its situation became more serious.Based on the analysis of cultivated land protection policies and their effects,countermeasures of cultivated land protection from the angle of tax revenue were studied.By using such economic means,cultivated land occupancy was restricted.And land consolidation and land reclamation were stimulated,which could protect cultivated land effectively.

【基金】 河北农业大学博士(博士后)、回国人员科研资助项目
  • 【文献出处】 安徽农业科学 ,Journal of Anhui Agricultural Sciences , 编辑部邮箱 ,2007年08期
  • 【分类号】F323.211;F812.42
  • 【被引频次】11
  • 【下载频次】222
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