Land Tax Regulation Of Land Resource Allocation Effect Research

Land is the most important and basic natural resources of mankind,but also the foundation for promoting social development and prosperity.In a sense,the history of human occupation of land and the transformation of land represents the history of social development.Taxation is the function of the government to organize fiscal revenue through compulsory taxation of taxpayers.At the same time,in the field of public administration,it is one of the important tools of government regulation.How to use land tax to improve the allocation efficiency of land resources is an important issue in the process of economic development in China.Land tax includes land commodity tax,land property tax,land income tax and land behavior tax.In the current land tax system,taxes are mainly related to land the land value-added tax,urban land use tax,property tax,cultivated land usage tax,deed tax,stamp tax,value-added tax,business tax is on May 1,2016,changed to value added tax),urban maintenance and construction tax,enterprise and individual income tax for a total of 10 types of taxes.Based on our current land tax policy research,and taxes,tax rates,tax time tax factors analysis,this paper found that land tax tax set is not science,"heavy flow,light to keep low,double taxation and tax burden on cultivated land occupancy,broad entitled to duty exemption or reduction and so on all sorts of problems.So,using qualitative analysis method,this article dig land tax and the principle of the interaction of land resource allocation,in order to master the spatial layout,land scale and benefit and the inner mechanism of tax,taking hebei province as an example,introducing the "binary discrete choice model",by using the method of mathematical statistics will land configuration of enterprise behavior and tax revenue,tax adjustment,entitled to duty exemption or reduction and collection approach index correlation analysis.Looking for relationship,find rules,evaluation index system of effective control of pertinence,mining covers an area of pay taxes of enterprise in the process of allocating land behavior characteristics,so as to explore the building elements role model,realize the allocation of land resources tax policy guidance.Finally,through the analysis of the empirical results,draw the conclusion: land tax regulation mainly reflected on the allocation of land resources in the tax burden,tax breaks and differential tax policy impact on land use enterprise behavior.This paper puts forward the policy Suggestions to improve the land tax system.