Research On The Current Situation,problems And Countermeasures Of Land Occupation Tax Collection And Management In China

Since the introduction of cultivated land occupation tax in 1987,after more than 30 years of development and many amendments,it has been determined in the form of law for the first time.The cultivated land occupation tax law of the people’s Republic of China will come into force on September 1,2019.The tax law on cultivated land occupation is of great practical significance to promote the rational utilization of land resources and strengthen land management.As an important part of the implementation of the cultivated land occupation tax law,the collection and management of cultivated land occupation tax is studied,its loopholes are put forward and improved,which is conducive to curb the decreasing trend of highquality cultivated land resources,adapt it to the rapid economic development,and effectively alleviate the increasing contradiction between people and land in our country.As an economically underdeveloped area,in recent years,due to the rapid economic development,the income of cultivated land occupation tax ranks in the forefront of the provincial income.Therefore,this paper demonstrates the problems in the collection and management of cultivated land occupation tax,selects Heyuan City as the research case of cultivated land occupation tax collection and management,explores from point to area to further strengthen the collection and management of cultivated land occupation tax,and puts forward perfect countermeasures,It has certain significance.On the basis of integrating theory with practice,using the theoretical tools of public management,starting from the actual work of grass-roots cultivated land occupation tax collection and management in Heyuan City,this paper demonstrates the existing problems of cultivated land occupation tax in China,analyzes the influencing factors of cultivated land occupation tax collection and management,explores the specific path to improve the overall level of land occupation tax,and puts forward targeted Feasible countermeasures and suggestions.This paper consists of seven parts.The first part is an overview,which mainly expounds the background and specific significance of the research on the collection and management of cultivated land occupation tax,and explains the specific content and research methods of this research.The second part mainly defines the relevant concepts of this paper and introduces the relevant theoretical basis of this paper.The third part systematically expounds the evolution history of cultivated land occupation tax,China’s cultivated land occupation tax law and its related legal system.The fourth part investigates the basic situation of cultivated land occupation tax collection and management in Heyuan City in the form of field investigation,data access and questionnaire.The fifth part analyzes the problems existing in the collection and management of cultivated land occupation tax in China,and analyzes the reasons.The sixth part puts forward countermeasures and suggestions to further improve the collection and management of cultivated land occupation tax.The seventh part is the conclusion.