Study On The Chinese System Of Cultivated Land Occupation Tax

In the 1980s,the cultivated land occupation tax,which relies on economic means,has been aiming to promote the rational use of land resources,strengthen land management and protect agricultural land,and it has formed a combined relationship with the protection of agricultural land based on administrative means.However,the cultivated land occupation tax system was enacted in 2018,some system design sits still on the tax system skeleton established when the tax was introduced in 1987.The frequency and magnitude of institutional change are far from keeping pace with the renewal of the concept of agricultural land protection,and are also lagging behind the management system of agricultural land.Therefore,although the farmland occupation tax system has risen from administrative regulations to the legal level in the mode of tax system translation,and realized the formal tax statutory,but there is still room for perfecting the system.In view of the relationship between the cultivated land occupation tax system and the land management system in china in terms of agricultural land protection,the study of the cultivated land occupation tax system can not be separated from the overall examination of the land management system.This paper attempts to put forward a plan for the perfection of its system by examining the change of the cultivated land occupation tax system and its function,and revealing the deficiency of the existing laws to regulate it.The article consists of three parts:The first part is the establishment of the cultivated land occupation tax system.First of all,the paper uses the historical research method to sort out the changing history of the cultivated land occupation tax system,aiming to clarify the background,the course of system change and the system content of the various changes of the cultivated land occupation tax system.And compare it with the simultaneous land management system and the concept of agricultural land protection,in order to lead to the perfection theme.Then,through the semantic analysis of the legislative purpose of the tax law on the occupation of cultivated land,it is clear that the system of cultivated land occupation tax have two functions,one of which is tax regulation,means that the cultivated land occupation tax system should rely on the behavior adjustment mechanism and transfer payment mechanism to realize the rational allocation of land resources;Refers to its protection of agricultural land,compared with the land management system in a supporting position,should be in line with the agricultural land management system to form a system of joint efforts,in order to achieve the common purpose of protecting agricultural land.The second part is the deficiency of the cultivated land occupation tax system.Based on the functional expectation of cultivated land occupation tax,the article examines the shortcomings of the current system of cultivated land occupation tax:on the one hand,the tax basis is based only on the area occupied by cultivated land without considering the quality of cultivated land,location,the length of occupation,is unreasonable for the basis of taxation;The fixed rate of tax is not flexible,and the system of use is not statutory because it is not earmarked in the legal form.These three points lead to the cultivated land occupation tax system of tax control function is weakened.On the other hand,the term cultivated land in the same law refers to the content of different,non-cultivated agricultural land and farmland protection structure and other agricultural land protection system is inconsistent;These two reasons lead to the lack of tax system of cultivated land occupation and the management system of agricultural land in the inter-French integration.The third part is the perfection of the cultivated land occupation tax system.The article draws on the three perfect directions of the new agricultural use tax proposed by the comparative academic circles,the integration of the cultivated land occupation tax into the sub-tax of the resource tax,the maintenance of the independent tax change tax named agricultural land occupation tax,and the reference to the agricultural land protection system of the United States and Japan,and draws the conclusion that the independent tax should be maintained.Perfecting the specific tax system is the perfect direction which is most suitable for the current cultivated land occupation tax system in our country.In addition,the article also puts forward three pieces of advice.They are clearing scope of taxation,changing to Ad valorem tax,statutory for agricultural development and clearing its role of tax law.