【作者】 朱锦；

【导师】 张东祥；

【作者基本信息】 江西师范大学 ， 土地资源管理， 2010， 硕士

【摘要】 土地是人类生活、工作和学习的基础,可以为我们供应生产资料和生活资料。我国人均耕地数量的逐年减少,土地利用效率低、土地破坏和闲置、土地资源配置不合理等问题越来越严重,使我们一点点失去生存所依赖的基础。因此,资源节约成为我国社会主义和谐社会建设的一项重要目标。要解决我国土地这些问题,可以采用市场和国家宏观调控两种方式。但是市场因其自身存在的外部性、垄断性、信息不对称性、公共产品性等因素会导致市场失灵。为了避免其市场失灵,需要法律、行政、经济、技术等国家宏观调控的重要手段来解决,其中税收是国家宏观调控多种手段中与市场联系最密切的手段,可以把市场和国家宏观调控两种方式有机结合起来,土地税收作为一种重要是经济政策工具是不容忽视的。同时,合理的土地税收对耕地保护、土地利用率提高、土地资源合理配置起到积极的作用,对资源节约目标的实现有着十分重要的作用。本文以实现土地资源节约为目标,首先,从征税对象、计税依据、纳税人、税率、减免对象、征管等方面来分析我国现行土地税制现状和国外土地税制现状,分析我国现行土地税制设计所存在的问题。然后,按照资源节约的要求,作者提出资源节约型土地税制除了要遵循一般税制的原则,还必须遵循可持续利用、效率优先、资源价值、可推行原则。从土地税制税种、税率、税基、税权以及税收配套制度等方面来设计我国资源节约型土地税制。最后,对设计完成的资源节约型土地税制变迁的实施进行了变迁成本、变迁方式、变迁路径、变迁绩效的研究。更多还原

【Abstract】 Land is the basis of human life、working and studying, It can supply us the producer goods and consumer goods. The number of per capita cultivated land decreased year by year in our country, the problems of inefficient land use、destruction and idle land、irrational allocation of land resources more and more serious, So we gradually lost the basis of survival. Therefore, resource conservation has become the important goal of socialist harmonious society.To solve these problems of land, we can use the two ways of the marketing and macro-controling. But Market becomes invalidation because of externalities, monopoly, public goods, asymmetric information etc. In order to avoid market invalidation, we need the macro-control means to resolve these problems, such as legal、administrative、economic、technological and other important ways. Which the tax is the most closely means linked with market in the a variety of national macro-control means, it can combine the market with macro-control. As an important instrument of economic policy, land tax can not be ignored. At the same time, Reasonable land tax can play a positive role on land protection、raising the utilization rate of land、rational allocation of land resources.The goal of th article is conservation of land resources, firstly, to analyze the status and problems of the current land tax system and tax status of foreign land ,from the elements of land taxation system, such as taxable object、the tax basis、the taxpayer、the tax rate、tax breaks、tax collection and management and so on. And then, in accordance with the requirements of resource conservation, authors propose a resource-conserving land taxation system should not only follow the general principles of taxation, but also can be implemented the principles of the sustainable using、giving priority to efficiency、resource values、operability. To design a resource-conserving land taxation system from tax type、tax rates、tax base、tax rights and the supporting tax system and so on. At last, the author study the evolution cost、transition way、change path、change performance on the implement of the resource conservation land taxation system changes.更多还原