摘要
从耕地外部性角度运用经济学模型分析耕地占用税的功能定位,并从社会资源最优配置角度出发阐明其调控机制。结果表明:(1)耕地占用税设立的标准应实现基本的功能取向,包括保护耕地、遏制土地不合理利用、实现耕地外部效应内部化、为农业发展筹集资金、完善耕地保护制度体系等方面;(2)各省市耕地占用税占农地取得成本、建设用地出让平均价格比例差异性较大;(3)耕地保护作用日益凸显,但仍受到执行效果不显著、税率调整频率偏低等问题的限制。耕地占用税对耕地保护具有可行性,强化耕地占用税对耕地保护的约束力,宜从改进计税依据、合理确定税率、突出税收的主导地位、改变税收隶属等方面入手。
This paper attempts to provide theoretical references for the optimization and regulation of farmland occupation tax through analyzing the function orientation and regulation mechanism of farmland occupation tax with the econometric model. The results show that： （1） the standard of farmland occupation tax should be established to achieve the basic function orientation, including protecting farmland, curbing irrational use of land, achieving the internalization of external effects of land, raising funds for agricultural development, improving the land protection system, etc. ; （2） relatively great differences are found in land acquisition cost and average selling prices of construction land among various provinces and cities; and （3） the function of farmland protection is becoming prominent but its effect is limited by such problems as less effective execution and low frequency adjustment rate. Farmland occupation tax does have the feasibility of strengthening the farmland protection by means of improving tax basis, determining a reasonable tax rate, highlighting the dominance of the tax, changing the membership and so on.
出处
《国土资源科技管理》
2011年第2期102-108,共7页
Scientific and Technological Management of Land and Resources
关键词
耕地占用税
农地转用
功能定位
调控机制
farmland occupation tax
conversion of agricultural land
function orientation
regulation mechanism
