省域尺度园、林、草地占用税征收标准研究
发布时间：2018-12-13 06:05
【摘要】：为完善农用地占用税税收体系并提供理论依据和成果基础,促进农用地资源、资产的管理和利用,以耕地占用税征收标准数据和全国统计数据为基础,测算出一套省域尺度的园、林、草地占用税征收等别和标准,从生产能力、稀缺性、经济发展水平和特殊性4个角度出发,构建园、林、草地占用税征收等别指标,用AHP法和Delphi法综合得到各指标权重,再用多目标线性加权函数法计算得出全国不同省、自治区和直辖市的园、林、草地占用税综合分值,然后根据既定规则确定园、林、草地占用税综合分数对应的征收等别(园地和草地占用税均为5个等别、林地占用税为10个等别),最后利用数值模拟法和修正系数法综合测算出不同征收等别对应的征收标准。建议各地区在执行时,根据实际情况,以测算税额为基础,乘以适当的系数(园地占用税可按其基础征收标准的1.50、2.00、2.50或3.00倍计征;林地占用税可按其基础征收标准的1.50、2.00或3.00倍计征;草地占用税可按其基础征收标准的1.25、1.50、1.75、2.00或3.00倍计征)。通过测算的园、林、草地占用税征收标准与现行税额对比,表明园、林、草地占用税征收标准的测算结果符合实际要求。
[Abstract]:In order to perfect the tax system of agricultural land occupation tax and provide the theoretical basis and achievement basis, and to promote the management and utilization of agricultural land resources and assets, the tax collection standard data of farmland occupation tax and the national statistical data are taken as the basis. To calculate a set of provincial scale garden, forest, grassland occupation tax collection and other standards, from the production capacity, scarcity, economic development level and particularity of four angles, the construction of garden, forest, grassland occupation tax collection and other different indicators, The weight of each index is obtained by AHP method and Delphi method, and then the comprehensive value of land, forest and grassland occupation tax of different provinces, autonomous regions and municipalities in China is calculated by using multi-objective linear weighted function method, and then the orchard and forest are determined according to the established rules. The classification of grassland occupation tax (5 for garden land and 5 for grassland occupation tax, 10 for woodland occupation tax), Finally, the numerical simulation method and the correction coefficient method are used to calculate the different collection standards. It is suggested that, according to the actual situation, each region should calculate the tax amount and multiply by the appropriate coefficient (the garden occupation tax can be collected according to 1.50 ~ 2.00 ~ 2.50 or 3.00 times of its basic standard); The occupation tax of woodland can be collected according to 1.50m2.00 or 3.00 times of its basic standard, and the tax of grassland occupation can be collected according to its basic standard 1.250.50 1.75m2.00 or 3.00). By comparing the standard of occupation tax of garden, forest and grassland with the current tax amount, it is shown that the calculation result of the standard of occupation tax of garden, forest and grassland accords with the actual requirement.
【作者单位】： 中国农业大学资源与环境学院;国土资源部农用地质量与监控重点实验室;国土资源部土地整治中心;青浦区规划和土地管理局;浙江省土地整理中心;
【基金】：北京市自然科学基金重点项目(8151001)
【分类号】：F812.42
[Abstract]:In order to perfect the tax system of agricultural land occupation tax and provide the theoretical basis and achievement basis, and to promote the management and utilization of agricultural land resources and assets, the tax collection standard data of farmland occupation tax and the national statistical data are taken as the basis. To calculate a set of provincial scale garden, forest, grassland occupation tax collection and other standards, from the production capacity, scarcity, economic development level and particularity of four angles, the construction of garden, forest, grassland occupation tax collection and other different indicators, The weight of each index is obtained by AHP method and Delphi method, and then the comprehensive value of land, forest and grassland occupation tax of different provinces, autonomous regions and municipalities in China is calculated by using multi-objective linear weighted function method, and then the orchard and forest are determined according to the established rules. The classification of grassland occupation tax (5 for garden land and 5 for grassland occupation tax, 10 for woodland occupation tax), Finally, the numerical simulation method and the correction coefficient method are used to calculate the different collection standards. It is suggested that, according to the actual situation, each region should calculate the tax amount and multiply by the appropriate coefficient (the garden occupation tax can be collected according to 1.50 ~ 2.00 ~ 2.50 or 3.00 times of its basic standard); The occupation tax of woodland can be collected according to 1.50m2.00 or 3.00 times of its basic standard, and the tax of grassland occupation can be collected according to its basic standard 1.250.50 1.75m2.00 or 3.00). By comparing the standard of occupation tax of garden, forest and grassland with the current tax amount, it is shown that the calculation result of the standard of occupation tax of garden, forest and grassland accords with the actual requirement.
【作者单位】： 中国农业大学资源与环境学院;国土资源部农用地质量与监控重点实验室;国土资源部土地整治中心;青浦区规划和土地管理局;浙江省土地整理中心;
【基金】：北京市自然科学基金重点项目(8151001)
【分类号】：F812.42
【参考文献】
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