摘要
土地租、税、费体系在市场经济条件下具有调节土地资源配置的作用。加入WTO后,我国土地租、税、费体系存在着关系混乱,征收差异大,重流转税轻保有税及耕地保护不力等诸多问题。解决上述问题需完善市场地租体系、深化土地税制改革、规范土地费体系,充分发挥其在资源配置中的杠杆作用。
Land renting, tax and fee system can adjust the location of land resources under the condition of market economy. After China entry into the WTO, problems such as disordered relationships between land renting, tax and fee, immense differences of levies, and week cultivated land protection exist in China＇s land renting, tax and fee system. To solve the problems, the government should perfect the market land rent system, deopen the land tax reform and standard the land fee system, so that the level effect of the system can be fully made use of in the land resources location.
出处
《中国环境管理干部学院学报》
CAS
2008年第3期8-10,共3页
Journal of Environmental Management College of China
