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耕地占用税自从1987年4月1日开始征收以来,已整整10个春秋。开征耕地占用税的目的,是为保护耕地,合理利用土地资源,伺时增加财政收入。但随着时间的推移,原有的《中华人民共和国耕地占用税暂行条例》及地方制定的实施办法,已不能完全适应当前的税收征收管理工作,亟待研究采取新的政策措施。当前存在的主要问题有:一是税率偏低,调控力度不够,难以起到保护耕地的作用。耕地占用税是一
Arable land occupation tax since April 1, 1987 since the beginning of expropriation, has been a full 10 spring and autumn. The purpose of levying cultivated land occupation tax is to protect cultivated land, make rational use of land resources, and increase fiscal revenue in a timely manner. However, with the passage of time, the original “Provisional Regulations of the People’s Republic of China on Cultivated Land Occupation Tax” and the measures formulated by the local governments can not fully meet the current tax collection and management work, and urgently need to study and adopt new policies and measures. The main existing problems are: First, the tax rate is low, regulation is not enough, it is difficult to play the role of protecting farmland. Arable land occupation tax is one