The Trust Of County Land Contract For The Managerial Right

Along with the development of our economic and the shift of rural labor force from the countryside to the town, a lot of agricultureland has been abandoned.The traditional way of transfering county land contract for the managerial right is no longer to satisfy the need for the land transference.A new way for the transference of the county land contract for the managerial right has come up on base of that,and it is called the trust circulation.The new methord will be beneficial to built our agricultural professioal production and the development of rural economics with its special advantagement.But there are still plenty of problems needed to be resolved.For instance,we have no identyfied trustee and the ciculation program.Besides,the registration system and the tax system are so disordered to follow with.In order to solve this problems,the writer comes up the idea that the rural professional cooperative can hold the post of trustee.So that we can built a unbroken ciculation program.Besides,the writer also comes up with some suggestments on the problem with the registration system and the tax system to perfect the trust circulation, such as define the suitable potency、main parts and program of the registration system.Besides, the tax collection should be carried out under the principle of taxation based on realin and the principle of Beneficiary’s tax.So that, the same property can only be taxed once on the same categories of taxes.