To Promote The Economical Use Of Land Tax Reform Study By The Urban Land

Land is not only the main producer goods, but also the basis of the survival and the development. With the rapid development of our country economy, the fast development of urbanization, and the acceleration of farm land, it is becoming necessary and urgent to make the scarce land utilizing economically and intensively.To solve the land Problems, such as the rapid deduction of cultivated land area, low efficiency of land use, grievous land waste, it is needed to take advantage of legal, economic and technological means, etc. As one of the important economic means, taxation cannot be neglected. Reasonable land taxation can lead the directional of land use, can suppress the speculation of land use, can protect the cultivated land effectively and enhance the intensive extent of land resources. Countries and regions of relatively lack of land resource, such as England, Japanese, and Taiwan, regulate the efficient allocation of land resource with the method of improving land taxation.Some unreasonable parts of the land tax system design in force have gradually become obviously, with the development of economy and the changes of situation. For example, the unreasonable structure of taxation, the narrow range of levy, the unreasonable design of taxation, and so on. These defects seriously weaken the work of the level function of taxation, which not only cannot protect the cultivated land and solve the Problems of land use effectively, but also cannot resolve the existing problem of urban land use of our country in effect.The paper, form the point of improving the economically and intensively utilization of urban land, on the basis of mechanism of action about land tax to land resource allocation, use the mature experience of other countries and areas for reference, apply the method of comparative analysis, according to the principle as follow: broad tax base,low tax policy,simple taxation,serious levy and management,regular tax,clear land rent,abolish fees, and so on, provides concrete and optimum proposal that reduce the circulation link tax burden suitably , raise the acquisition link tax burden at the same time, set up the occupancy tax of agriculture land,vacant land tax of land, levy property tax in time,estate and gift tax,cancel increment tax on land value and as well perfect other existing items of taxation on the outstanding issues which exist in our land tax system in force. Through the reform of land tax system above-mentioned, we build a set of land tax system in theory which is accord with our country economy and more likely for it to work, use the tax to limit the wasteful practices of land, improve the economically and intensively utilization of urban land, and then achieve the rational distribution of land resource.In the end, in order to make sure that the new land tax system effective operation, this article provides relative support polices and measures, and summarize the place of innovation and deficiency.