Application Of Classification On Agricultural Land To Reform Of Agricultural Tax System

Agriculture tax system is erected on the basis of familial contracted liability system, it is a kind of communal distribution relation, and the peasants hold the land access on average. The relation agriculture tax system to distribution of land income is highly correlative. So agriculture tax system must involve a lot of land question. From some sense, reform of agriculture tax system can regulate country distribution of land income. Land evaluation is a means of rational utilization land, and a measure of regulation distribution of land income.The thesis analyze the different national agriculture tax system from overseas agriculture tax system, find out the question existed in national agriculture tax system now. And in the quest of unification city and country tax system, reducing peasants' burden, taxation justice, protect agricultural land resources, ect. designed tax system of agricultural land in native country. Imposed land used tax for agricultural land and urban land. Land used tax attribute resources tax. In land used tax set up agricultural land used tax and urban land used tax. The thesis defines the agricultural land used tax, and confirms the taxpayer, foundation of calculative tax and method of calculative tax. The thesis brings forward the conception yield of academic standard grain and price of academic standard grain.To explore and verify the operation and correction of the system, the author selected the typical Bazhou City in the plain region as a demonstration. The author investigated the natural conditions, social economical status of Bazhou City, etc. On the basis, the agricultural land in Bazhou City is classified in factor method. Bazhou City's agricultural land had six grades. The author calculated the amount of agricultural land used tax in different grade, at the same time, calculated the yield of academic standard grain in different grade's agricultural land. At last, the author compared the burden with before reform. The result indicated that the effect of reform was distinct on reducing peasants' burden and tax justice.The thesis applied classification on agricultural land to reform of agricultural tax system, so the agricultural land used tax is more external, more rational, and the peasants' burden is more impartial. The status of same land having different burden will disappear. After reform, the same land will have same burden. The agricultural land used tax regulate land grading income, it can advance saving land.