A Study On Land Tax System Of Land Saving And Intensive Use Under The Background Of Urbanization

Urbanization，as the necessary stage of one country(or a area)’s development,acts as an important role to reflect the country(or a area)’s economic and socialdevelopment. With the acceleration of urbanization, our city’s land resource isbecoming rare. The experience of developed countries proves that scale of a nation’seconomic and social advancement depends on whether she can use the land resourceintensively. At present, with our nation’s land wasteful use and structure of land useimproper being very serious, it increasingly become a significant problem to solve infront of the government leaders of all levels to tackle increasingly tough man-landconflict and to use precious land resources wisely.Land taxation, as a very common tax employed in most nations widely, in spiteof a wide variety of forms, plays an important role to use the land resourcesintensively. The dissertation is to explore some problems about current land tax policy,to reflect some factors to impede intensive use of urban land resources, and it pointsout some aspect to improve in current land taxation policy, such as arable landoccupying tax is too low and without any protect; incomplete taxation causes land usewastefulness; too low tax in the land maintaining stage causes land use wastefulness.After that, the article studies the successful experience and historical lessonsinvolving land use of the British, Korean and Japanese land tax, and points out that inorder to use land resource intensively, we should raise tax rate in land maintainingstage as an important channel to improve land use efficiently. Therefore, the articleanalyses Hong Kong’s efficient land use policy by introducing land rent policies andland taxation of Hong Kong by using detailed information.On the basis of above-mentioned analysis of Hong Kong land use policies, thearticle gives out some healthy suggestion to improve China’s land taxation, which isthat with respect to our countries’ basic situation, the government should learn fromother countries’ advanced experience, combined with our real situation, and shouldform a land tax reform way to use land resources efficiently with China’scharacteristics.