基于质量、数量和经济发展水平的耕地占用税征收标准研究

发布时间：2018-04-21 11:24

本文选题：耕地占用税 + 耕地质量　；参考：《资源科学》2017年01期

【摘要】：耕地质量是决定耕地生产能力高低的关键因素,是国家粮食安全的重要保障。然而,2007年修订的《中华人民共和国耕地占用税暂行条例》在确定各地税额时仅考虑了耕地数量和经济发展情况,忽略了耕地质量因素,且仅规定了每省的平均税额,过于笼统。基于此,本文将耕地质量纳入征税依据之中,并测算出一套全国县域尺度的耕地占用税征收标准。从耕地质量、数量和经济发展三个角度出发,构建了耕地占用税征收等别指标体系(即耕地质量等别、人均耕地面积等别和城镇土地等别),采取全国农用地分等数据、区域城镇土地等别数据和全国统计数据,进行了相关技术方法验证和县级尺度耕地占用税征收等别和标准的测算。研究结果表明,测算的征收等别结果满足"质量越高越稀缺的资源越应该被保护,经济越发达征收税额应越高"的原则;对比分析测算税额与现行税额后,发现55%的区县的耕地占用税测算结果相对现行税额有所提高,这主要是由于将耕地质量等别纳入指标体系,且权重较大,使得全国不同区县的耕地占用税征收标准有不同程度的提高或降低,并建议各地区在实际执行时,以测算税额为基础,乘以适当的系数进行调整。本研究对于国家确定基于质量的耕地占用税提供理论和方法依据。
[Abstract]:The quality of cultivated land is the key factor to determine the productive capacity of cultivated land and the important guarantee of national food security. However, the Provisional regulations of the people's Republic of China on cultivated Land occupation tax revised in 2007 only consider the quantity of cultivated land and economic development, ignore the factors of cultivated land quality, and only stipulate the average tax amount of each province, which is too general. Based on this, the quality of cultivated land is brought into the basis of taxation, and a set of national standard of land occupation tax is calculated. From the three angles of cultivated land quality, quantity and economic development, the paper sets up a system of different indexes such as cultivated land quality, per capita cultivated land area and urban land, and adopts the national agricultural land classification data, such as cultivated land quality, per capita cultivated land area and urban land, etc. Regional urban land and national statistical data, the relevant technical methods and county scale cultivated land occupation tax collection and other standards were measured. The results of the study show that the measured collection results satisfy the principle that "the higher the quality, the scarcer the resources should be protected, and the more developed the economy, the higher the tax should be collected." It is found that the calculation results of cultivated land occupation tax in 55% of districts and counties are higher than the current tax amount, which is mainly due to the integration of cultivated land quality into the index system and its weight. The standard of cultivated land occupation tax in different districts and counties of the whole country has been raised or decreased in different degrees, and it is suggested that when the actual implementation of the tax is carried out, the tax amount should be calculated as the basis, multiplied by the appropriate coefficient to adjust. This study provides a theoretical and methodological basis for the determination of a quality-based cultivated land occupancy tax.
【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;上海市青浦区规划和土地管理局;浙江省土地整理中心;
【基金】：国家税务总局支持项目:“农用地占用税征收等别及标准测算研究”
【分类号】：F323.211

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