The Research Of Land Tax System Changes Of Shangqiu,Henan Province Since 1979

Tax is a kind of allotment relation of the public finance income forcibly and gratuitously, which satisfies the society’s general need with the political power according to the standard that national law enacts. Tax category which means specific tax types of a country’s tax system, is the basic unit of taxation. Land tax which regards the land as the object of Taxation, is a tax which refers to the state by virtue of political power forced to strike a part of the land revenue from land owners or land holders forcibly and gratuitously.Land tax has gradually become an important part of the local tax system and local fiscal revenue with the economic globalization, the gradual formation of integration pattern and the rapid development of the trend of "Internet+" in the information society and knowledge economy. Land tax is not only the necessary control measures to regulate land revenue and configure land resource, but also the most powerful economic lever of state regulation of land or real estate market. Land tax in Shangqiu, following the country’s footsteps, is going to change quietly in many ways, such as in policies, institution and the total tax revenue. In the perspective of the case of dissecting, this study observes the development of land tax and shows that there has been an important breakthrough in the theory and practice of land tax, illustrating that the land tax play a protection role in land use and real estate development and the changes which national land tax policy has brought to people’s lives.Through literature analysis, interviews and empirical research, we have gotten the following conclusions:(1)The current system of land taxes in Shangqiu mainly consists of farmland occupation tax, urban land use tax, land value-added tax, deed tax, stamp duty, sales tax, corporate income tax, personal income tax and urban maintenance and construction.(2)The practice and theory of land tax policy, institutional change and the functions of tax has undergone tremendous changes since 1979, such as the implementation of a variety of preferential tax policies, the establishment of the state key tax project, the change of tax objection and scopes, which all have different degrees of reflection in ShangQiu. For example, the set of tax category gradually tends to improve. The scope is more and more reasonable, the definition each and every tax more clear and the calculation more simple and convenient.(3)Through the overall analysis of the changes of from 2005 to 2014, the research has showed that the overall trend of taxes in Shangqiu City is going well. From 2005 to 2013, it is on the rise. Through the discussion of Shangqiu City’s Local Taxation Bureau and local tax overall level of taxation from 2011 to 2014, it is found that local tax has an normal impact on the overall tax revenue, that is to say, the overall development is good. Through the analysis of the second industry and the third industry tax in Shangqiu Municipal Local Taxation Bureau from 2012 to 2014, it is showed that the third industry tax income in Yongcheng City, Ningling County and Sui County are all not optimistic, so there is a need to carry out structural adjustment and increase the intensity of reform.(4) State revenue has experienced from the expanding scale of tax to pay attention to the overall quality improvement of the tax system, and from the focusing on the quality of overall land tax system to the inner building, each phase of the development with both opportunities and challenges. It is found that loopholes mainly reflected in the tax system, national policies and national laws. So, we may suggest that firstly, the State should making macro co-ordination and overall planning to the tax collection and administration system, promoting the exchanges and cooperation between management of personnel and the taxpayers, strengthen the coherent and systematic collection system. Before the collection, the propaganda work maybe better to promote the collection; s Secondly, in the making tax policy, in order to improve the effectiveness of the tax system it should pay more attention to practical details on policy. Moreover, in terms of issues related to tax law, it is a better way to applicating of moral, cultural and supplemented properly.This research has been based on both theoretical and practical value. In the aspect of theory, it sorts out all aspects of the transformation of the land tax and the functions, and have a clearer understanding of the contents, concepts, policies, systems and functions. In practice, it has a major impact on the sustainable development of the country as well as the Shangqiu city. By analyzing the current situation of taxation we can not only find tax problems of tax and fill a leak in time, but also predict future revenue trends so that governments and people can take precautions.