Land Tax Administrative Compensation

With our country's industrialization and urbanization becoming faster and faster, the land demand is rising sharply, which makes the basic factor of production become increasingly important. But in some places unauthorized use and expropriation of arable land appears again and again, it is a great waste of the scare arable land. Particularly because land compensation is too narrow, the standard is too low, and the method is single, which makes it become a crux of the land expropriation. And it becomes the major cause which seriously affects the social stability.The key problem of the land expropriation is the compensation standard. It plays an important role in land expropriation. Because of the socialist public ownership of land, the land cannot be traded as an object. Only the use right of land can be transferred. Our country's statutory land compensation standard depends on a specific terrains of the average output of the exact land, not embodying the land's potential benefits and the value of use, not thinking about the land of the means of production and social security functions for peasants, yet not considering the price distortions and price increases has affected compensation, the low compensation standards has raised a lot of disputes and issues. True events occur. If not properly dealt with in time, it will be a new instability which affects the stability, development and monasteries our rural reform and the modernization process, which is related to the success of the harmonious society. Therefore to solve the prominent problems in the current land expropriation compensation work, particularly definate public welfare on law and properly make the compensation standard, will not only safeguard the peasants'benefits, but also have the vital significance on maintaining the fairness and justice, and promoting social harmony.This article studies the compensation standard of the land expropriation. Firstly it begins with the elementary theory of land compensates. Then to introduce the overseas the standard system of land expropriation compensates with comparative analysis method. By the series investigation and analysis, the article pointed out the root which the standard question produced. Finally, studying the theory of land expropriation compensates, Marx's land rent and the soil-rent value theory, the land market price theory, the means of compensates overseas, and through to "the output value times", the fair market price compensates, the research of public welfare with the non-public welfare area classification, it proposed the main suggestion to perfect compensation standard of the land expropriation in our country:(1) Legalize compensation principle; (2) Market-orient compensation price;(3)Enlarge compensation range;(4) Diversify compensation methods; (5) Make the rate of compensation be reasonable.