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我国自开征耕地占用税以来,收入划分级次繁琐,支出用途各取所需,难以保证“以地养地”,违背了开征耕地占用税的初衷,有必要进一步改进和完善。 一是现行的耕地占用税分成办法有一定弊端,可改为省地县三级分成,以减少入库和结算级次。实行“谁批地、谁征税,谁征税,谁使用”的规定,取消地县上解和省地分成返还结算办法。由于目前各县(市)一般占地较少,每年的耕地占用税少则几万元,多则几十万元,改变入库级次对地县财政影响不大。
Since the introduction of cultivated land occupation tax in our country, the classification of income is tedious, and the purpose of expenditure is different. It is difficult to ensure that “land is cultivated in its own right” contrary to the original intention of levying cultivated land occupation tax and it is necessary to further improve and perfect it. First, there is a certain drawback to the current method of sharing farmland occupation tax, which can be changed into three levels in provincial, prefectural and county governments to reduce the warehousing and settlement levels. The implementation of “who approved the land, who tax, who tax, who use” the provisions of the abolition of the prefectural Shang Jie and the province is divided into return settlement method. Due to the current county (city) generally occupies less land occupation tax each year, as few as tens of thousands of dollars, as many as several hundred thousand dollars, changing the storage level on the county finance has little effect.