Study On The Land Tax System Of Resource Conservation

Land is the basis of human life,working and studying, It can supply us the producer goods and consumer goods. The number of per capita cultivated land decreased year by year in our country, the problems of inefficient land use,destruction and idle land,irrational allocation of land resources more and more serious, So we gradually lost the basis of survival. Therefore, resource conservation has become the important goal of socialist harmonious society.To solve these problems of land, we can use the two ways of the marketing and macro-controling. But Market becomes invalidation because of externalities, monopoly, public goods, asymmetric information etc. In order to avoid market invalidation, we need the macro-control means to resolve these problems, such as legal,administrative,economic,technological and other important ways. Which the tax is the most closely means linked with market in the a variety of national macro-control means, it can combine the market with macro-control. As an important instrument of economic policy, land tax can not be ignored. At the same time, Reasonable land tax can play a positive role on land protection,raising the utilization rate of land,rational allocation of land resources.The goal of th article is conservation of land resources, firstly, to analyze the status and problems of the current land tax system and tax status of foreign land ,from the elements of land taxation system, such as taxable object,the tax basis,the taxpayer,the tax rate,tax breaks,tax collection and management and so on. And then, in accordance with the requirements of resource conservation, authors propose a resource-conserving land taxation system should not only follow the general principles of taxation, but also can be implemented the principles of the sustainable using,giving priority to efficiency,resource values,operability. To design a resource-conserving land taxation system from tax type,tax rates,tax base,tax rights and the supporting tax system and so on. At last, the author study the evolution cost,transition way,change path,change performance on the implement of the resource conservation land taxation system changes.