摘要
农村土地管理制度是农村经济的基础。文章从农村土地管理制度立法与改革的目的入手,阐述现行农村土地管理体系存在侵害农户权益、建设用地供求矛盾突出、土地耕种效益低下、城乡土地市场分割等问题。并提出改革地方政府财政收入来源,赋予农民永久的土地使用权,促进农村土地流转,开征房产税、农村土地使用税及建立完善的农村土地管理体系等建议。
The system of rural land management is the basis of rural economy.For the purpose of legislation and reform of rural land management system,this article sets forth the existing issues in the current system such as the infringement of farmers＇ rights and interests,the protruding contradiction between supply and demand of land for construction,low efficiency of land cultivation and the market segmentation between urban and rural land,and it also puts forward such recommendations as to reform the revenue sources of local government,to give farmers permanent rights of land use,to promote rural land transfer,to levy property taxes and the tax of rural land use and to establish a sound system of rural land management.
出处
《邵阳学院学报（社会科学版）》
2012年第1期45-49,共5页
Journal of Shaoyang University:Social Science Edition
基金
湖南省社科基金项目(11YBA273)
湖南省教育厅优秀青年项目(11B114)
湖南省科技厅软科学项目(2011ZK3067)
关键词
农村土地
管理制度
财税体制
rural land
management system
fiscal and tax system
