The Research Of Unification Urban And Rutal Land Taxation

The economic construction of our country has made a tremendous progress since the reform and opening up. But the obstacles between urban and rural area in terms of infrastructure, public service and civilian income become even bigger because of the dual-division economic policy. Chinese authority and researchers have noticed the important of balancing the development of urban and rural so as to make a harmonious society.Overall plans of urban and rural development need to break the barrier of dual society system. At present our country clearly discriminates altogether 6 taxation categories, and among which the land related categories of tax accounting for 5 categories. The land is the most important resource in the countryside. The old land taxation system is the primary cause of low productivity in rural area. If China wishes to realize common wealth and speed up the construction of the new countryside, the land tax reform should be made as soon as possible.Land taxation should make effect on offering revenue to local government, making better use of land resource and control the gap of the earning between the rich and poor. In order to get this aim done, the tax policy should use value rule, different from calculate tax on some other basis such as square. The new tax system should devise in the way of the different using and different existing stage of land, not in the way of according to the different space the land on. In the devising of the land tax, the paper pays attention to learn the good experience of the developed countries expecially on the aspect of tax relief.With the guidance of scientific outlook of development, the paper analyzes the necessity and possibility of unification the urban and rural land taxation and reconstructs the land taxation according to the spirit of people-oriented and the rule of not adding tax burden to the civilian and meeting the government'finance demand. In the paper, it not only explains the theory of unifying the urban and rural taxation but also reflects the new economic system emerging at the new economic background, such as"the transfer of land property right"and the influences it brings about. In the course of taxation system designing, the paper pays more attention to the examples and quantitative analysis, and work out feasible land taxation plan. Differing from previous theories, which put more emphasis on the research of income tax and value-added tax, this paper focuses on the question of unifying the urban and rural land taxation, and proposes some practical suggestions in the reform of real estate taxation and land value-added taxation.