Land Tax Research For The Healthy Development Of The New Urbanization

Nearly four decades of China’s reform and opening up on the road, urbanization has made remarkable achievements, accelerating the process of industrialization, economic, social, scientific achievements remarkable level of people’s quality of life has been a huge raise. In the course of development, land is always carrying economic and social development, fundamental for the survival of mankind, with the acceleration of urbanization, land resources gradually showing unbearable plight of human development speed. Population growth, resulting in a huge conflict between a limited number of urban expansions, unlimited demand for land resources and land supply. Especially in recent years in the development and construction of new urban area, the local government use of "land finance" to buy land from land, making the quantity and quality of land resources decline rapidly. In this regard, in order to meet the development requirements of the country’s new round of "new towns" of construction, land development and utilization of intensive walking on the road, the state should make full use of economic leverage tax, land tax reform and improve the existing system, optimizing land use structure, promote the sustainable use land resource.This paper attempts to analyze the optimization of the existing land tax structure, promote the rational use of land resources perspective. The basic structure of the article is as follows:The first part is the concept of economic theory and related land tax system. This section introduces the basic overview of the theoretical basis of the relevant land tax system, including the rent theory and corresponding theory outside. Subsequently, the classification of the land tax system overview, from land development aspects of tax, land transfer tax aspects of taxation and land tenure three aspects are described. And the current land tax system in Australia, Japan and China Taiwan region were compared and analyzed.The second part is the development of new urbanization in the context of the current land tax basic situation and existing problems, as well as several major contradictions in the current land management practices that exist. First, the development status of China’s urbanization and new urbanization of the basic requirements are described, analyzed the current tax system is composed of four major land taxes, including farmland occupation tax, urban land use tax, land tax and deed. The current construction of new land tax system no longer meet the requirements of urbanization, the existence of taxes is unclear, repeated levy, structural defects, lack of authority and so on. And further noted that the current land management practices imperfections caused social problems.The third part is to improve our land tax system, to adapt to the new requirements of the development of urbanization, made constructive comments and suggestions. Sticking to four principles that improve on the need, it is necessary to accelerate the improvement of the existing land tax basis and tax rates, and to promote the creation of efficient land use and land barren land VAT tax.The existing property tax base and tax rates, and the addition of promoting the efficiency of land use and barren land tax. Raise taxes on the land, based on the legislative level, giving local governments appropriate tax opening, limited collection rights. To strengthen the management of the land premium, prevent the use of land finance corruption and the appropriate use of the land premium subsidies to landless peasant’s social security payments. In order to better achieve the reform of the land tax system, improve the land evaluation system, establish and improve the land property registration system, strengthen tax advocacy also has positive significance.