Study On How To Protect Cultivated Land In China’s Farmland Occupation Tax Law

Cultivated land,as the land resource for human survival,plays a key part in promoting the development of society.Nowadays,with the continuous advancement of urbanization and industrialization,cultivated land resources are more and more scarce,so it is urgent to protect them effectively.In China,although the combination of administrative and economic means of cultivated land protection has been formed,the effect is still not very ideal.Among the economic means,the most direct relationship with cultivated land protection is the occupation of cultivated land tax law,because the tax law not only writes the cultivated land in the name of the law,but also explicitly stipulates the protection of cultivated land in the legislative purpose clause.The implementation of the tax law on the occupation of cultivated land marks that it has risen to a higher level of the law,and thus opens a new chapter in the legalization of the tax.From the legislative purpose of Article 1 of the cultivated land occupation tax law: "in order to make rational use of land resources,strengthen land management,and protect cultivated land,this law is formulated",the purpose of the cultivated land occupation tax law is to realize the beautiful vision of "cultivated land protection" by means of tax regulation.So far,the cultivated land occupation tax law has been implemented for more than a year,but the reality is not optimistic.The red line of cultivated land is still approaching day by day,and the regulation effect of cultivated land occupation tax law in cultivated land protection is not very ideal.In view of this,it is of certain practical significance to study how to protect the cultivated land resources to the greatest extent in the cultivated land occupation tax law.Apart from the introduction and conclusion,this paper focuses on the following four parts:The first part is the basic theory of cultivated land occupation tax system.This paper will focus on three aspects,including the related concepts of cultivated land occupation tax system,the subject of cultivated land occupation tax collection and the theoretical basis of cultivated land occupation tax system.The second part analyzes the relationship between cultivated land occupation tax law and cultivated land protection.This part mainly analyzes how the tax law establishes the relationship with cultivated land protection and what the connotation of cultivated land protection includes.This paper starts with three levels of legislative purposes,then analyzes the functional orientation of cultivated land occupation tax law,and finally explains the connotation of cultivated land protection.The third part analyzes the reasons why the cultivated land occupation tax law has not fully played the role of cultivated land protection.This part discusses the reasons from three aspects,including the concept of cultivated land protection of central and relationship with local governments,tax laws on occupation of cultivated land and other laws and regulations on protection of cultivated land,and the establishment of cultivated land occupation tax system.The purpose of this part is to find the obstruction that affects the protection of cultivated land by the cultivated land occupation tax law through the cause analysis.The fourth part provides the path choice for the cultivated land occupation tax law how to maximize the role of cultivated land protection measures.On the one hand,we can give full play to the role of central and local governments in the protection of cultivated land,that is,to promote the synergy between the two government concepts;on the other hand,we need to promote the coordination between the laws of cultivated land protection;on the other hand,we need to improve the tax basis of cultivated land occupation tax.