Study On The Reformation Of Land Taxation System Based On The Sustainable Land Use

Land is not only the main producer material, but also the basis of the survival anddevelopment of humanity. With the development of social economy and the acceleration ofurbanization, man-land relationship becomes strained and the protection of cultivated land inChina faces grimmer situation. Above problems constitute a serious threat on the sustainableuse of land resource.To solve the land problems, such as the rapid deduction of cultivated land area, lowefficiency of land use, grievous land waste, it is needed to take advantage of legal, economicand technological means, etc. As one of the important economic means, taxation can not beneglected. Reasonable land taxation can protect the cultivated land effectively and enhance theintensive extent of land resources. Taxation measure, compared with other measure, hasapparent advantages to guarantee sustainable land use.At present, the land taxation system includes the cultivated land occupancy tax collectedfor protecting the cultivated land, and also consists of land use tax in towns and citiescollected for promoting intensive land use, and the betterment tax of land collected forcontrolling land speculating activities. These land taxes have remarkable positive effects sincetheir implementation—controlling the phenomena of occupy cultivated land optionally,enhancing the urban land use ratio and land use efficiency, and restraining the land speculationto a certain extend. But along with the development of economy, some irrationality in thedesign of taxation system appears, such as the narrow scope in tax collection, the irrational taxratio and foundation of collection, etc., which makes the adjusting effect not evident. So thetaxation system cannot protect the cultivated land and solve the problems of land useeffectively.This dissertation, based on the sustainable use of land resources and the analysis ofproblems of the land taxation system, promotes some reform suggestions: 1) changing"cultivated land occupancy tax" to "farmland occupancy tax" to enlarge the scope of taxcollection and changing "collecting in volume" to "collecting in ratio"; 2) changing "land usetax in towns and cities" to "construction land use tax" for covering the construction land inrural area; 3) reforming the betterment tax of land, moderately reducing the tax rate; 4) addingunused land tax etc. Above suggestions make the tax collection cover the occupancy, utilization and transfer domain of farmland and land for construction use.Aiming at achieving the sustainable use of land resources, the construction ofcomprehensive and scientific land taxation system is favorable to extend the scope andstrengthen the power of macro-control, constrain the waste behavior of land resources, and tostimulate land consolidation and reclamation.