Research On Land Tax Regulation Of Intensive Land Use In The Yangquan Economic And Technological Development Zone

In economic and social development in our country,since the foundation of the development zone because of its unique strategic advantages,tap potential,optimize the allocation of resources,become a strong power of modernization.Land as a kind of basic factors of production,the effective development and utilization to promote the economic prosperity,but at the beginning of the development zone in creating flourished for profit development mode,lead to development zone exists more or less idle,extensive land use and ineffective utilization of unhealthy phenomenon,and the current our country advocates the construction of economical society is highly adapted to environment.Since 2004 our country began to actively adopt austerity,land development zone to further development,way should be to improve the level of intensive utilization of land as a starting point.Intensive utilization of land refers to the land area in a certain reasonable increase in labor,capital investment,land benefit to effectively promote a land management strategies.Decade of each type of the regional development zone across the country have strengthened the value of land intensive utilization,the scholars have also used a variety of theories and various data model to explore the intensive use of land path and choose a more scientific evaluation standards.Tax revenue as national macroeconomic regulation and control of an important tool,in the intensive utilization of land also play an important role,through land tax policy can to achieve the purpose of government regulation of land resources.Based on the level of intensive land use of yangquan economic and technological development zone,adopting literature analysis,qualitative and quantitative methods,such as the combination of relatively system sums up the problems in the development zone and intensive land use:one is the lack of long-term perspective in the planning and design,land idle;Second,the land output efficiency is not high,inefficient use of land;Three is the industrial concentration zone will land should play the role of the positioning error.On the basis of demonstrated the relationship between the land tax and land use,it is concluded that the land tax of neutral point of view,analyses the land tax policy in yangquan economic and technological development zone and intensive land use,the effect of pointed out development zone on the intensive use of land has made certain achievements,but also faced with great difficulties and challenges.Then analysis development zone land tax policies failed to play a control function,the cause of draw lessons from foreign mature experience,puts forward further optimizing the land tax system,scientific construction land tax law system,reasonable planning land tax,land tax preferential policies,good play in the reform of deepening the reform of the pipes serve and adhere to the strict ZhiShui advice,to expect to give some reference to the provincial economic and technological development zone land use and reference value.