| Since ancient times,the recognition of land ownership in China has only been based on the actual cultivator,and there are only sales and purchase books in terms of ownership proof.There is no register showing the relationship between man and land.This has led to confusion in land ownership relationships and the occurrence of adverse consequences such as arbitrary disposal of land.After the German Navy occupied Jiaozhou Bay in the late Qing Dynasty,in order to stabilize its colonial rule and make efficient use of land resources to ensure urban construction in the later period,a series of land laws and regulations were formulated to coordinate with urban development,thus the real land law appeared for the first time in China.In Dan Wilhelm’s conception of land legal system,the main guiding ideology for the formulation of land value-added tax is to advocate for the appreciation of land due to government management and economic development,And the resulting property benefits should be shared by all.The land legal system reform in Jiaoao during the German occupation period provided a practical environment for Dan William’s land legal system vision.The government has purchased a large amount of land to standardize the land reserve system,and thus established a new land registration system,Lay the foundation for the implementation of land tax law;Implement the collection of real estate tax in the land holding process to encourage land buyers to implement land use plans.Then according to different land transfer way to levy land value-added tax,improve land assets fixed,stable land transfer situation.The land tax system in Jiaoao during the German occupation period played an important role in promoting the stability of Qingdao society and the fairness of land purchases at the social level.It promotes the urban development process of Jiaoao area.From an economic perspective,it has improved the utilization rate of land,cracked down on land speculation,and increased government revenue by incorporating land resources into the economic system.The land tax legal system formed during the German occupation period in Jiaoao has provided experience and reference for improving land tax legal system:attaching importance to land value-added tax,establishing land idle tax,adhering to the principle of tax based on price to broaden the tax base,clarifying the relationship between land taxes and fees in China,and forming a modern land rental tax fee system with positive tax and low fees,thus achieving tax fairness and efficiency.Enhance the policy and legislative flexibility of land tax,innovate the experimental approach of land tax legislation technology,and further improve the land tax legal system. |
