Study On The Reformation Of Land Taxation System Based On The Protecting Cultivated Land In China

Land is not only the main producer material, but also the basis of the survival and development of humanity.The protection of farmland in our country has its utmost importance for such a large population and its poor per capita cultivated land resources. In recent years, with the development of social economy and the acceleration of urbanization, loss of cultivated land is becoming increasingly apparent, the man-land relationship becomes strained ,and the protection of farmland is facing unprecedented pressure and challenges.As an important public resource, cultivated land has the attributes of public goods that its use will have positive and negative external effects. The external effects of cultivated land use lead to market failure, which can not make the allocation of resources to achieve "Pareto optimal".At present, China's land tax system has a total of 12 components, covering land acquisition, retention, and other aspects of the transaction. And for the protection of cultivated land it includes the cultivated land occupancy tax collected for protecting the cultivated land, and also consists of land use tax in towns and cities levied for promoting intensive land use, and the land value-added tax levied for controlling land speculating activities. These land taxes have remarkable positive effects since their implementation-controlling the phenomena of occupy cultivated land optionally, enhancing the urban land use ratio and land use efficiency, and restraining the land speculation to a certain extend. But along with the economic and social transformation, the tide of urbanization and market orientation brought about the rising market demand for land, so the design of some of the tax system unreasonable gradually emerged, such as the narrow tax base, low tax rates, tax burden imbalance and the irrational tax foundation of collection,ect.. These deficiencies led directly to the weakening of the land tax system's regulatory function and the protection of cultivated land can not effectively play the role and embody.This article ,based on the construction of China's cultivated land protection tax system, takes detailed summary and a profound analysis of China's current land tax system .At the same time, it identifies the existing problems and puts forward the reform measures about the tax base, tax rate development, and the design of tax system. Through the reform and improvement of farmland tax system, taxation will play better roles in the protection of cultivated land ,and the purposes such as limiting the land waste through the tax , promoting the optimal allocation of land resources through the tax, achieving sustainable socio-economic development through the tax will really achieve.