The Resource Allocation Effcect And Adjustment Mechanism Research Of Land Tax

Land is the non-renewable precious material base for people reproduction with the reputation of "mother of wealth". Land carries not only the important task of food production, but also our homeland and the hope of society development. Although China is a large country, it has billions of people and poor land resources, with the threat of land resources shortage, land pollution, land desertification. Because land has vital influence of social economy and livelihood, how to maximize the use of land resources’ value becomes the most important problem to society. Since the nineteen nineties, China began to implement the system of compensated use of land and the land tax is an ever larger portion of government financial income, with good adjustment of land resources obtainment, hold, transferring, rational land use and so on. Land tax has become a very important tool to adjust land resources and land economy.This paper analyzes the land tax influence of land resources allocation in our country and adjustment of land market, by tax related theory analysis, combination of data collection and on-the-spot investigation, combination of qualitative and quantitative methods. This paper firstly builds the four periods of history, namely 1949~1979, 1979~1993, 1994~2000 and 2001 to now, to conclude the evolution of land tax in our country, with the combination of land tax policy problems and contradictions in the actual implementation. Secondly, carry out correlation analysis, with the prerequisite of 1995~2010 land tax, total tax income and GDP relationship analysis, and the support of land tax data after tax distribution in He Nan Province. The analysis result shows:First, the land tax influence to economy development is very important, and so is GNP. With the increase of GDP, the land tax income has obvious increasing trend. National land tax income took 12.86% of national tax income, which is 1.77 times of 2004. On the impact of industrial structure, taxpolicy affects the development of industrial structure, with the influence of the quantity and quality of labors, and the influence of the capital amount and investment. Using SPSS software to analyze, the calculation result shows that the significant correlation relationship among primary industry,secondary industry and tertiary industry, with the correlation coefficients 0.964, 0.981 and 0.982.Second, as a policy measurement for government to guiding the development of land resources utilization, in one hand, land tax affects not only land utilization structure, but also the economy increase. In the other hand, the methods of economy increase is various, influencing land utilization structure and land resources allocation. Relevant data and analysis results show that the effect of land tax implement mainly in two ways. One is land tenure and the other one is land transferring. In the aspect of land tenure, by the example of cultivated land usage tax, it shows reasonable cultivated land usage tax can support national related land policy and protect cultivated land, promoting the optimized allocation of land resources. In the aspect of land transferring, make the transfer of all or part of the land use right by land tax, which promotes not only the effective and reasonable use of land resources, but also the effective use of land.Finally, this paper puts forward the optimization of land tax system in our country, through the study of land resource allocation effect of taxes and fees, in view of the existed problems of land tax and fees during the process of land resources allocation effect. In the assumption, the aim of land tax system optimization lies in the efficiency of the allocation of resources improvement, rational allocation of land income, government financial income stabilization and simplifying the tax system structure, etc. Therefore, we have to take the corresponding policy measures, such as optimization of the tax system, unified collection, improve the efficiency of fee; strengthen legislation to protect the land tax collection seriousness, strengthen registration system of land property.Hope to implement the maximization of land utilization and construct harmonious and beautiful China, through the land resources reasonable adjustment by the healthy development of land tax system.