Research On The Collection And Management Of Farmland Occupation Tax Taking Yantai As An Example

Hunger breeds discontentment.Chinese was a much less,very scarce land resources per capita countries,in recent years the Chinese government through a series of agricultural science and technology innovation,constantly to food to output to land,with 7%of the world's land to feed 22%of the population,this is a remarkable achievement,to ease the global food crisis is given China solution.But since the reform and opening up,China's rapid economic and social development,occupying cultivated land for non-agricultural construction is very prominent,with the rapid development of the rapid growth of population and urbanization,the contradiction between human and land in China is becoming more and more serious,a high quality of cultivated land resources per year decreased,on the other hand,China's population increasing this expansion,a serious threat to the implementation of national food security strategy,therefore,to improve the farmland occupation tax collection and management,and play its role,to maximize the protection of arable land,should become a priority in the national schedule.China as early as 1987 had been aware of the seriousness of the problem,for the reasonable control of this problem,the country issued a document in the form of the introduction of the "Provisional Regulations" tax of arable land occupation,began a nationwide collection of farmland occupation tax.Play an important role since the farmland tax levy in inhibiting the excessive abuse of farmland,occupies an important position in China's tax system and land protection work,but with the rapid economic and social development,the progress of China's urbanization process is rapid,"content and work" Provisional Regulations on the actual situation can not adapt to the increasingly prominent.Although in 2007 the "Provisional Regulations" were once modified,but many problems of taxpayer unreasonable,imperfect mechanism still exists,to strengthen and improve the farmland tax levy management increasingly shows its importance and urgency.This paper on China's cultivated land occupied the center of tax reform,based on the achievements of domestic and foreign experts and scholars,with their own financial management experience,through the research on the tax of cultivated land in Yantai city in recent years,occupation tax,by means of investigation and analysis,comparative analysis and other methods of farmland tax connotation,the subject of Taxation,process the collection and management mechanism and other aspects of the research,in-depth analysis of China's arable land occupation tax collection and management problems,finally puts forward some countermeasures and suggestions to improve China's farmland tax levy.This paper is divided into seven part chapters:the first chapter introduces the research background,purpose and significance,domestic and foreign scholars,research framework,research methods and so on.The second chapter analyzes the basic concepts and theories of farmland occupation tax.In the third chapter,the author analyzes the present situation of the management of farmland occupation tax in Yantai.The fourth chapter puts forward the problems and Countermeasures of China's farmland occupation tax collection and management.The fifth chapter puts forward some suggestions on how to improve the management of farmland occupation tax collection.The sixth chapter is the conclusion,pointing out the direction of improving the management of farmland occupation tax.The seventh chapter is the reference.