Study On Land Tax System Reform In China

Land tax not only is the important content of local tax system and the major source of local revenue,but also plays an important role in adjusting land resources allocation,promoting land resources rational transference,protecting cultivated land resources and reducing the waste of land resources under the market economy. On the basis of fundamental definition of taxation,through analyzing the differences of rent,land tax and fees,the thesis pointed out that confusing definitions were the origin of confusion of tax system. After analyzing present issues that exited in land tax system,the author put forward the way to reform and perfect land tax system of our country with using the experience of constructing land tax system of developed countries for reference and integrating current economic development situations of our country into the challenge that land system would face after our country became a member of WTO.The paper was divided into five sections as follows:The first section,by giving the fundamental conception of land tax,the thesis analyzed the differences and relations of rent,taxation and fees,it expounded the reform course,present situation and reform necessity of China land tax system.The second section,based on the conceptions and implications of taxation,tax system factor,tax classification,tax principle and tax system structure,the author stated the basic theories of taxation.The third section thoroughly analyzed existing problems and sources of China land tax system and introduced the international current land tax system structure.In the forth section,in view of present problems existing in land tax system,the author raised principles,directions,conditions and ways to reform land tax system of our country on the basis of using rational factors of foreign land tax system for reference and linking the concrete condition of our country.There was a conclusion in the last section.Postgraduate:Chen HongxiaSupervisor:Prof. Liang XueqingMajor:Agricultural Economic Management...