Research On Tax About Protecting Cultivated Land In China

Cultivated land is not only the main means of production, but also the basis of the survival and development of humanity. The resource of Cultivated land in China faces very grim situation, so the protection is imperative.Cultivated land is an important public resource with the attributes of public goods, while it has positive and negative externalities. As an important component of the national economic policy, the policy of tax is the economic lever of national economic regulation, so it protects socio-economic sustainable development. Tax policy which has unique advantages can protect cultivated land directly, effectively. We can optimize the distribution of cultivated land resources, promote farmland preservation and the efficiency of using. At the same time, we can control the waste and polluting of the land. Some developed countries such as America and Europe pay much attention to the protection. These developed countries always use preferential and deferred taxation and restrictive agreements to protect the land resource.At present, we pay too much attention to perfecting administrative and legal policies, but we neglect the important tax system that has many problems on land protection. We want to collect cultivated land occupancy tax, urban and rural land use tax, increment tax on land value to protect the land resource well. But from the principles of efficiency, equitableness and finance, we find that these tax policies...