基于土地资源可持续利用的土地税制改革研究-土地资源管理专业论文.docxVIP

Study Study on the Reformation of Land Taxation System Based OR the Sustainable Land Use Specialty：Land ImJOUICgS management Master candidate：Lu Qiu-lan Supervisor：Zhang Peng-tao ABSTRACT Land jS not only the main producer material．but also the basis of the survivaI and development of humanity．With the development of social economy and the acceleration of urbanization．man．1and relationship becomes strained and the protection of cultivated land in China faces grimmer situation．Above problems constitute a serious threat on the sustainable use of Iand resource． To solve the Iand problems．such as the rapid deduction of cultivated land area,JOW efficiency of land use，grievous land waate，it is needed tO take advantage of legal，economic and technological means．ere．As one ofthe important economic means，taxation can not be neglected．Reasonable land taxation can protect the cultivated land effectively and enhance the intensive extent of Iand resources．Taxation measure，compared with other measgru，has apparent advantages to guarantee sustainable land USe． At present，the land taxation system includes the cultivated land occupancy tax collected for protecting the cultivated land．and also consists of Iand USe tax in towns and cities collected for promoting intensive land use．and the betterment tax of land collected for controlling land speculating activities．These land taxes have remarkable positive effects since their implementatiorr-----controlling the phenomena of occupy cultivated land optionally, enhancing the urban land use ratio and land use efficiency,and restraining the land speculation to a certain extend．But along with the development of economy,some irrationality in the design oftaxation system appears，such as the narrow scope in tax collection，the irrational tax ratio and foundation of collection，etc．，which makes the adjusting effect not evident．So the taxation system cannot protect the cultivated land and solve the problems of land use effectively． This dissertat