Protection And Utilization Of Land Resources By Land Tax Policy In China

Land is the foundation of people’s livelihood and development,which is related to the vital interests of the masses and the stable development of the country.With the rapid development of social economy and urbanization in China,land,as an important factor of production,plays an increasingly prominent role.However,the land resources in our country are facing the current situation and problems,such as limited total amount of land resources,insufficient per capita,low quality,intensified pollution of land resources,continuous reduction of cultivated land,deterioration of production environment,lack of long-term planning and serious waste of land resources,which seriously affect the sustainable development of social economy.As an important tool and means of national regulation and control of social and economic development,land tax plays a unique role in regulating the allocation and utilization of land resources,supervising the implementation of land tax policies and other aspects while organizing financial revenue.Scientific and reasonable land tax policy can not only raise sufficient financial funds for the local government,but also effectively guide the direction of land use,optimize the allocation of land resources,protect the limited cultivated land resources,and realize the saving and intensive use of land resources.The United States,Germany,Japan and other developed countries and regions have formulated a series of land tax policies in line with their own characteristics according to their own national conditions and the actual social and economic development,and achieved good results.Since the reform of industrial and commercial tax system in 1994,China’s land tax system has been continuously adjusted and improved with the development of reform and opening up,and some taxes have been revised for many times.However,compared with the rapidly changing social economy,its role is dwarfed,and some irrationalities in the land tax system are gradually emerging,such as the concept of land tax needs to be regulated,the organization of financial revenue and the protection of land resources need to be properly balanced;the legislative level is generally low,the constraint is insufficient,the authority and seriousness need to be improved;the tax system is set up internally Unreasonable,the tax is concentrated in the circulation link,less retention link,part of the tax types are absent,and theadjustment is not enough;the tax is mixed,and the situation of heavy fees and light taxes is still widespread.To some extent,these problems affect the effective play of the role of land tax.There is still a lot of room for it to play in regulating the distribution of land income,guiding the direction of land use,and inhibiting land speculation.In addition,the land system is an important basis for the reform and improvement of the land tax system.In 2020,the new land management law of the people’s Republic of China allows collective operating construction land to enter the market for trading under the conditions that meet the conditions,which also puts forward new requirements for the reform and improvement of the land tax system in the new era.Starting from the current situation and problems of land resources in China,and from the perspective of the role of land tax,this paper puts forward the feasibility and necessity of land tax on the protection and utilization of land resources.Then,on the basis of summarizing the historical evolution of land tax in China and other countries’ land tax system in foreign countries,through the method of comparative analysis,aiming at the operation and existing problems of the existing land tax policies in China,this paper summarizes the principles that should be adhered to in the reform,and puts forward specific measures and methods.Specifically including: adjust and improve the land occupation tax,unified real estate tax,new land idle tax,adjust and improve the deed tax,cancel the land value-added tax,etc.In order to ensure the effective implementation of the land tax policy,the paper also puts forward relevant suggestions on speeding up the land tax legislation and improving the supporting measures for collection and management.It is hoped that through the above measures and methods,the existing land tax system in China can be improved,land tax revenue can be fully involved in macro-control,effectively play its role in protecting land resources,reasonably adjusting land revenue,and promoting the healthy use of land resources.