| According to the 2017 China Land Resources Communist data,by the end of 2015,China had 139,987,700 hectares of cultivated land,13827,100,000 people,and 1.45 acres of cultivated land per capital.Compared with the world’s average capital cultivated area,China is obviously behind.Our country is a developing nation who supports much more person with much less land resources,in recent years our country government has went through a series of agricultural science and technology innovation,using limited arable land to create output than natural production capacity of cultivated land itself and setting up the China model to give the powerful respond the global food crisis.China enhances its international influence and status.But,our country is agricultural country instead of agricultural power country.Urbanization has brought the "empty nest village" into our society which does not mean that China’s rural population migration has been turned into "city people" actually.The national census data sets that rural resident population accountsfor41.48;the national census data sets out that rural resident population accountsfor41.48 there for the country rural population portion among the total population is still high.China’s urban and rural dual structure problems is still outstanding.Especially the "twelfth five-year" plans accelerated the economic growth,in the first 4 years,even though the global economy slowdown,China was still able to grasp the reasonable interval of economic operation with stable macroeconomic policies to achieve general economic operation in the smooth and steady.From 2011 to 2014,China’s GDP grew at an average annual rate of 8 percent,reaching 63 trillion yuan in 2014,accounting for 13.3 percent of the world’s share,4.1 percentage points higher than in 2010.But in the process of economic development from the cultivated land for non-agricultural construction phenomenon is very outstanding.Two-child policy in 2011 and the advancement of urbanization,the contradiction between supply and demand of limited arable land and more and more population is serious.That is a big challenge to the national food security.As the initial protective effect of cultivated land,farmland conversion tax in today whether really can play its initial protect function is not sure,it is supposed to be a big agenda in the process of tax reform.The land occupation tax is an important measure to make use of the tax’s leverage to keep the unit and individual try to reduce the amount of cultivated land and save farmland.But with the development of economy,the economic construction is at the expense of occupying and sacrificing cultivated land,however the implementation of farmland conversion tax can’t keep pace with the age,for example,the tax system is outdated,legislation can’t keep up with the economic development,the tax collection standard is low,the government ignore the quality factors of the cultivated land and so on.Analyzes the reasons of why advance farmland conversion tax reform,then put forward the concrete measures of how to carry out farmland conversion tax reform,such as: rising rates,improving collection tax legislation standard,considerating cultivated land quality factors,attaching great importance to the external result of cultivated land,etc. |
