The Researches About Evaluation And Rate Optimization For Land Taxes And Fees In Agricultural Land Conversion

Land,a scarce resource,is a critical medium for the basic conditions of human existence and social progress.However,the total amount of land resources is limited.With the development of economy and society,the contradiction between supply and demand of land now is becoming increasingly acute.As an important means of government regulation,the advantages of land taxes and fees are playing more and more prominent in the allocation of resources,which are also used to keep the balance between land supply and demand.According to the taxation theory and principles,land taxes and fees mainly use elements of tax,such as tax categories,tax rates and tax base,to achieve the goal of economic adjustment.By influencing taxpayers'economic activities and behaviors,the socio-economic structure can be adjusted,and then the government can take use of land taxes and fees to control and guide social activities better.Agricultural land conversion is a necessary part of China's modernization,and the relevant settings about land taxes and fees have important functions in social and economic stability.Along with the establishment of cultivated land protection and economical and intensive use of land,the government now is paying more attention on land taxes and fees,and also has issued a series of related policies and regulations.Currently,at the national level there are four kinds of main land taxes and fees,which are farmland conversion tax,new construction land compensation fee,cultivated land reclamation fee,and land requisition compensation fee.This system of land taxes and fees has already played efficient roles on the inhibition of farmland occupied scale and the promotion of land utilization level.But at the same time,due to the lack of clear legal norms,the current system remains to be further improved in many fields.From the basic analysis about the settings of land taxes and fees,combining economic theories about taxation,public finance,externality and allocation of resources,this paper has analyzed various aspects of agricultural land conversion,and then proposed a mechanism about land taxes and fees' influences on economic and social development,so as to build a theoretical model to explain agricultural land conversion.On the foundation of the above things,to know the efficiency of land taxes and fees under the existing conditions,an input-output efficiency assessment model was built.By using data envelopment analysis method,and taking relevant levy amounts of land taxes and fees,the occupied agricultural areas about agricultural land conversion,and corresponding benefit values of economy,society and ecology as evaluation indicators to value the efficiency,this paper also set several simulation scenarios to know the differences about utilization efficiency of land taxes and fees.On the basis of the evaluation results,from the perspective of constituent elements of the tax,further studies were done to optimize the rate and base of typical land taxes and fees by using the concept of taxation burden rate,and then compared the efficiency with original analysis to vertify the optimization design.The results showed that,firstly,we must know that the existence of land taxes and fees of agricultural land conversion is very necessary.At the provincial level,the fundamental benefits of land taxes and fees were in the medium range,and showed a tendency of going up after dropping.Apart from it,the changes were also related to the adjustment time and adjustable content of land taxes and fees.Secondly,under the existing policy background,the phenomenon about benefit decreasing explained that the promotion of land taxes and fees may had hindrance function on economic development to a certain extent,which means agricultural land protection may sacrifice some economic and social benefits.So trying to find a balance between protection and development will be a critical point to perfect land taxes and fees.Thirdly,through the optimization design of typical land taxes and fees,compared with the original efficiency,the efficiencies result from four simulation scenarios which based on the concept of taxation burden rate were all higher,and also showed that the design of this paper had a certain merit.So if the government wants land taxes and fees serve the economy and society better,the actual standard should be adjusted and optimized in real time according to the characteristics of economic and social development.