The Research On Land Tax Reform From The Perspective Of Resource Conservation

Land is an essential material basis for human survival and development.As the most precious natural resources to human beings,land resources play an important role in the development of human society.How to optimize and to deploy land resources became a important subject of economics research currently.Tax,as a method of adjust economic development,through the realization of its level of leverage,can effectively promote the rational allocation and use of resources.Shuozhou,as an important prefecture level city in Shanxi,has a total land area of 15,937,000 mu,accounting for 6.8%of the total land area of the province.In Shuozhou,the type of land include farmland,woodland,grassland,and saline land and unused land etc.but in all,,the per capita possession of land is 9 mu,and the per capita arable land area in Shuozhou area,only less than 4 acres,it can be seen that the Shuozhou city land idle situation is serious.so,how the land rational utilization of land resource has become an urgent problem.For the purpose of effective protection of land resources in Shuozhou city.this artical want to promote rational allocation of land resources and effective utilization.Through the research on the current land tax system setting,discuss the current situation and the efficiency of the collection and management.In-deep discussion on the problems in the land tax work,to finding the difficulties and key points of land tax reform.So as to provide reference and tax system in Shuozhou,make improving the level of tax collection and management,give full play to its regulation and allocation of resources and the role of economic and social development.The detailed framework of this paper is as follows:The chaper one illustrates the Land tax system in background,significance,and research status at home and abroad.The chapter two,have made a basic definition and concepts and related theories involved.Chapter three,From the perspective of resources protection,I analyze the current situation and problems of land tax system in Shuozhou city.meanwhile,using the three stage DEA model the actual efficiency of the land tax collection and management in Shuozhou is calculated,find out the existing problems in the current land tax system in Shuozhou.The chapter four is to put forward suggestions for improving the land tax system in the perspective of resource protection.