Research On Reform Of Chinese Land Tax Law

“Land is the mother of wealth, and the father is labor”. Land tax is the earliest taxin the history of tax. It has always been an important part of state revenue. Foreignscholars began to study land tax a long time ago, such as William petty. In “A Treatiseof Taxes and Contributions”, he discussed the theoretical basis for land tax. Thenscholars studied the land tax function setting, tax burden and standard of land tax. Inancient China, there was no one who had a systemic research on the theory of land tax.In the mid-1980s, Chinese scholars began to study the theories of land tax. The maincontents that they studied were the international comparison of the land tax, thedesign of land tax and the reform of Chinese land tax law.Most western countries always think that the land tax is a kind of the property tax.With the growing gap between rich and poor in society, land tax plays an importantfunction to regulate differential income distribution of land. In China, land ownershipand land use rights can belong to different subjects, the land use rights can betransferred, sold to persons. The state takes the land value increment as wealth andtaxes it. In our society, there is a widening gap between rich and poor, how to use theland tax to regulate the fair distribution of social wealth is an important proposition.The report of the18th party congress put forward to continue to reform the fiscal andtaxation systems. Property tax is an important method to solve the distribution ofsocial wealth. So, it will be one of the key reforms of the fiscal and taxation system infuture. While land tax is an important part of property tax, it must change itself to adapt the current community economy’s development.The key contents of this paper are as follows:In the first part, there is a study of the ancient land tax system in western countries.Compared with the western land tax, Chinese ancient land tax was a kind of land rentessentially. Modern land tax in China began at the end of the Qing dynasty.The second part defines China’s current land tax and appraises three specific taxeson land tax. There are four theories of land tax reform which are introduced, such asMarx’s land rent theory. They lay the foundations for the following land tax reforms.Through the evaluation of China’s current land tax, the third part summarizes someproblems in this system. Level of tax legislation is too low and there is a lack ofauthority in land tax. Because of unreasonable design of land tax system, it is hard toregulate the land’s return distribution. The burdens of different steps in land tax arenot equally rationed. This situation will lead to land speculation and a waste of landresources. In addition, the efficiency of land taxation and management is low.The fourth part analyzes foreign land tax systems and sums up referentialexperience from other countries and regions.Last and most important, last part proposes suggestions to improve our land taxsystem. While adhering to the three cardinal principles, the reform of the land taxshould be began. The relationship between the land rent, land taxation and land feeshould be clarified. All kinds of land tax should be changed to realize the internalstructure optimization. Reform the land tax administration system and set up relatedmeasures.