摘要
目前耕地占用税税制逐渐老化,存在着税额标准低、没有考虑耕地质量因素、立法层次低、内外不统一等问题。从分析改革耕地占用税的原因入手,提出改革耕地占用税税制的措施,包括提高税额标准、税额标准中加入耕地质量因素、提高立法层次、统一内外税收等。
At present, the reform of tax on occupying farmland was aging. Several defects such as lower tax standard, nothinking the quality of farmland, lower legal layer, disunity between internal and abroad existed in itself. On the basis of reform causes of tax on occupying farmland, some measures corresponding to reform of tax on occupying farmland were proposed.
出处
《河北农业科学》
2008年第2期138-138,141,共2页
Journal of Hebei Agricultural Sciences
关键词
耕地占用税
税制改革
耕地保护
Tax on occupying farmland
Taxation reform
Farmland protection
