Homestead System Reform And Fiscal And Taxation System Arrangement

Land is the carrier of all factors of production, land system has always been one of important systems in our country. Our agricultural production mode has changed several times from peasant independent into cooperative production. With the development of our country’s economy and the growth of the rural migrant workers, our agricultural production mode is facing a new round of improvement. But the homestead system remains the basic framework of 1998, which couldn’t be adapt to the agricultural production, not harmonious, contradictions gradually plan, serious rural village of hollow, hard circulation of homestead, and farmers’ land rights and interests being damaged, the loss of rural land resources land problems.As a part of the rural collective land, homestead is assigned by village collective, used to build housing, which can place tools and live. Cling to the rural contracted-land and farmers, homestead should be allowed to flow together with the rural contracted-land and farmers, otherwise homestead will be used of in inefficient. As farmers’ property, the distribution of homestead directly affects farmers’ production and living condition. Farmers’ housing form villages, so village planning directly affect village appearance. Fiscal and taxation policies has the functions to allocate resources and adjust income distribution, it should play its role in the homestead system reform to promote homestead fair distribution, efficient utilization and standardizing circulation.With gratuitously obtaining, inheritance with building, limited transferring, endless use, and no way out policy reasons, homestead has problems like unjust distribution, a home with more buildings being widespread, inefficient use, hollow village being widespread, weak realization of property, invisible transferring, and short of rural infrastructures. Taking the homestead system as research object, following fiscal and taxation theory, economic dualism theory, property rights theory, and protection of farmers’ land rights, use of historical analysis method, contradiction analysis method and normative research method, based on considering of farms’ building problem and guaranteeing farmers’ land rights, this paper try to solve problems like unjust distribution, a home with more buildings being widespread, inefficient use, hollow village being widespread, weak realization of property, invisible transferring, and short of rural infrastructures, through homestead consolidation, perfecting infrastructure and transferring idle homestead ways to promote homestead fair distribution, efficient utilization, perfect village appearance, and equal public services in the city and country.The full text is divided into five chapters, the specific content is as follows.The first chapter is literature review for the domestic and foreign literature review of homestead system reform. Because most foreign countries’ land system is the private ownership, without distinguish between state-owned land and collective land, foreign literature is less, with weaker help for our land system reform. Domestic scholars have done abundant research in aspects of homestead institutional change, ownership system, use system, property rights system, and rural land fiscal and tax system, which is pointed and adoptable to our homestead system reform.The second chapter is theoretical analysis of the relationship between homestead system reform and fiscal and taxation. At present, homestead has gratuitously obtaining, inheritance with building, limited transferring, endless use, and no way out characteristics. Homestead supply has welfare and protection characteristics, given the lowest living security. But homestead system also limit the role of farmers in agriculture, the farmers’ life scope to the countryside, agricultural economic development to small scale farmers, and rural environment to agricultural production environment. Along with the development of our country’s economy and urbanization, and the enhancement of population mobility, our agriculture, farmers and rural development are already not the limited roles, but comprehensive and multiple roles. In response to this change, homestead system should also reform to ensure stable economic and social development and promote equal public services between urban and rural areas. For allocating resources and adjusting income distribution, fiscal and taxation policies should play its role in the homestead system reform to promote homestead fair distribution, efficient utilization and village appearance.The third chapter is history situation analysis and present situation analysis. Since the founding of China, homestead has experienced private time and collective time. Because of the inconsistent with farmers, rural areas, agricultural development, homestead system in collective time caused a series of such as a family with more buildings and possession of more homestead problem being hard to solve, hollow village being hard to solve, homestead use right being hard to realize, proliferation of stealth circulation and homestead being lack of management motivation. Reform is facing farmers, local governments, the central government, intermediary service company four main challenges. Facing with so much homestead problems, at the beginning of the 21 st century, some local governments explored the homestead right transferring mode, which can be summarized to two modes as Chongqing homestead system innovation and Tianjin homestead system innovation. These two modes have solved part of homestead problems, but also exists damage to farmers’ homestead rights, successful city having no representation and weak initiative for farmers, which has problem to copy in large area.The fourth chapter is directing at the problems homestead system still have, and design the homestead system reform overall framework. Following the realization principle, constructive principle, efficiency principle and prudence principle, and according to the economic development level and the natural scenery, classify homestead, being regional and more steps to reform. The main policy recommendations for the short term to speed up the registration agencies and scientific positioning and planning for the construction of the village. According to the actual usage does not distinguish between land area, the number and user, shall be according to the actual use of the relevant certificate. According to the actual development of city, county, scientific orientation and planning for the construction of the village, a clear positioning, various villages in the timely perfect rural infrastructure construction. In the medium term to management, regulate land use area, guide farmers paid out. Due to inheritance and super area of violation of land form, through the improvement of the land use tax to adjust, and timely prevent the formation of a new area of violation. Build a land reserve center, through the loans, the financial investment and construction land index and social capital to raise the homestead exit finishing working capital and rural infrastructure, etc. In the long term to build a unified construction land market between urban and rural areas, improve the income distribution mechanism of land circulation. Allow village living outside the scope has been made to the target village collective land reclamation, formation of new urban construction land index trading across the country. Allows farmers market circulation on a voluntary basis by mortgage, guarantee, transfer of right to use house sites of compliance. Allow room with city commercial housing, room changes room of house-site in the countryside, legal transfer listed. Allowing suburban conditional house-site in the countryside, such as direct access to a unified construction land market transactions. Through perfecting the land value-added tax, enterprise income tax and the deed tax and other tax arrangements, and improve the mechanism of the government and farmers’ interests distribution.The fifth chapter is fiscal and taxation system arrangement. Following the goal of optimizing allocation of resources, and adjusting income distribution, regulate homestead from taxation system and fiscal expenditure system. From the point of taxation system, we should improve the tax in homestead reserve segment, homestead transferring segment and income distribution segment. From the point of fiscal expenditure system, we should improve rural living infrastructure, rural social development infrastructure and rural ecological environment construction infrastructure.