The Study On The Rule Of Farmland Occupation Tax Based On The Value Of Tax Law

China has been a big agricultural country since ancient times,the development of agriculture is related to the lifeblood of the national economy,and therefore,the importance of cultivated land conservation for the development of our society is self-evident.In order to achieve the purpose which is making rational use of land resources,strengthening land management,and protecting farmland,China levied farmland occupation tax in 1987.In the past 30 years,the farmland occupation tax has played an active role in controlling the scale and speed of farmland occupation and promoting the protection and rational utilization of farmland resources in China.However,nowadays,with the rapid development of China's economy,the rapid expansion of population and the scale of urbanization construction,the farmland occupation tax system will face reform and improvement again,and enact new laws.To examine and reflect on the current system of farmland occupation tax,we should first establish a measure that can evaluate its merits and demerits.The value of tax law is the core spirit of the tax law,it explores the relationship between tax law and people,the needs of people and its meaning.An independent tax law will be affected by the value of tax law from the enactment to the implementation.Therefore,the value of tax law should be a criterion for evaluating the effect of the legislation and implementing of tax law.Focusing on the farmland occupation tax,we should investigate the effect of its enactment and implementation,and then compare with its value of tax law,to find the gaps,and continue to optimize,so as to truly achieve the good law and good governance in the field of farmland occupation.Based on the above thinking,this paper uses the value of tax law as the theoretical guidance and evaluation standard,mainly uses the research methods of literature analysis and empirical analysis,summarize the rules and regulations about the farmland occupation tax,and take 70 judicial cases as the object of study,to comprehensively explore the practical problems of the current farmland occupation tax system in the links of legislation,law enforcement,justice and observing the law,and on this basis,compared with the value of farmland occupation tax law,this paper puts forward the countermeasures to improve the farmland occupation tax system.This article is divided into four parts.The first part starts with the basic overview of the farmland occupation tax system,clarifies the background and purpose of the tax levy,and introduces the value of tax law perspective,to explore value of this tax law.The second part investigates the existing problems in the current farmland occupation tax system by searching various rules and regulations,normative documents and judicial cases related to this tax.The third part is taking the value of tax law which should be reflected in the system of farmland occupation tax as the theoretical guidance and evaluation standard,to rethink the problems of legislation,law enforcement,justice and observing the law of farmland occupation tax,and explore the gap between the implementation effect and real value.The fourth part is based on the above problems,takes the value of tax law as a guide,combined with the rule of tax law,and puts forward some corresponding countermeasures in the farmland occupation tax.Therefore,it provides some reference for the farmland occupation tax,and also provides a new idea for the perfection of the whole tax law system.