The Legal System Of Land Tax-from The Perspective Of The Resources Protection

The article begins from the development history of the land tax. By studying the development of the Chinese and foreign land tax and the law system of the land tax of some main nation nowadays, the article make a summary of the evolution of the land tax.The history development of the land tax shows that the land tax is value as an important source of the public finance income by ruling class of different periods, and it is prescribed by law and policy. From the land tax policy of different period,it is shown that the social function that the land tax undertake is different in different history stage. At the agriculture society, increasing the public finance income can be treated as unique purpose of imposing the land tax.In the late of the industry ages, for pursuing the fast development of the economy, the people have depletived the claim to the land resources,and the restriction function of the natural resources to human's survival and developments is appearanced . So,people began to realized the fundamental function of the land resources to development of social economic.All countries adjusted the land tax law system.The development of the land tax reflects all counties place much emphasis on the land resources, and the land tax law system has the irreplaceable function in protecting the land resources. As the basic means of the national macro-control , the land tax can rectify the shortage of the market resources install, guides the use of the land, raises the utilization rate of land, and protects land resources effectively.So, all countries pay more attention to the construction of the law system of the land tax nowadays, and the working talent of the land tax also changes from increasing public finance income to protecting the land resources and promoting reasonable use of the land.In order to increasing the public finance income, protecting the resources of the land, promoting to make use of the land effectively, all countries government establishes a well-organized land tax system .Many nations and regions obtain successful experience at protecting the land resources.With the development of society of and and the improvement of the living standard of people, people's requirement to land increases, and development degree of land increases, resulting in the intensity of the supply of land resources.At the same time, a series of problems that appear in the exploitation process of the land resources, as the continuous reduction of the farmland quantity, the pollution of the lands, threaten Sustainable utilization of the land resources.Currently the legal system of the land tax of our country operates positive effect in protecting the land resources.But with the development of the economy and the upswing of the land market, some unreasonable design in the legal system of the land tax appeared. These problems weaken the co-ordinate function of the land tax,causing it can't protect the land resources nicely.The scientific concept of development is an important strategic concept put forward by the central committee of CPC from the overall situation of the party and national businesses development in the new century.The 17th CPC National Congress reports put forward important theory segment of" set up and carry out science development view firmly, constuct a society of the resources economy, protect the farmland, economize the land".According to the basic state of much person and little land ins our country, we have to take the scientific concept of development as guide, insisting to walk a road of the resources economy and using the land intensively ,in order to develop scientifically and make use of land resources reasonably.In the reforming process of the land tax in our country, we have to insist the principle of sustainable development, and pay attention to the coordination between the system of the land tax and other tax system, guaranteeing the tight integrity of the whole tax system.At the same time, the reformation of the land tax system also should coordinate with current policy and laws.In this way,the land tax system can achieve the macroeconomic control and increase the government public finance income, as well as guarantee the sustainable development of the resources.This article sets out from the angle of the land resources protection, and analyzes the function of the legal system of land tax by balancing the tax law system between China and Foreign countries,expliciting the functions of the land tax law system in protecting the land resources.The article puts forward some suggestions to the reformation of the legal system to perfect the land tax system, fully playing the function of the land tax in promoting the intensive exploitation of land, excellently turning the resources of the land to install of function, and finally attain the purpose of the land resources protection.