Research On The Reform Of The Land Tax In China Under The Visual Angle Of Function Optimization

As a kind of non-renewable rare resource, land is the foundation of human survival and production development. With the development of social economy, enormous contradictions have been produced between the limitless demand and rigid supply of the land. The land tax has a long history, the economics in modern times proves that the land tax has function of gathering revenue, optimizing resource allocation, and regulating the distribution of income.The text first put an economic analysis on the land tax, focusing on the tax function and the tax incidence because the tax incidence is critical to the function of the resource allocation. Then the text studied the tax function of the current land tax, coming to a conclusion that the current land tax in our country is weak in gathering revenue, optimizing resource allocation, and regulating the distribution of income. The text then analyze the reason of this phenomenon .Then on the basis of the references of land tax reform in Japan before and after the evaporation of"land myth", the papers came to the conclusion that the land tax was very good policy to regulating management of the land and summarized the reference to our land tax reform, the first was that the land tax should to be submitted at the reasonable timing; the second was that the burden of the land tax should be allocating reasonably between owning and transferring; the third was that the differentiation of the tax rate should be thought carefully. The fifth chapter of the text made the policy recommendations in the purpose of optimizing the function of the land tax, first it should identify the tax, the rent and the fee clearly; the text described the principle of the optimizing including introducing some new taxation form including land value tax, tax on idling land, tax on heritage and reforming the land added-value tax and land transferring tax.