摘要
系统地分析了我国加入WTO后,土地租、税、费体系所面临的挑战:租、税、费体系的宏观调控功能亟待加强,租、税、费体系有悖于公平原则,土地税的结构有待调整,以及租、税、费体系对农地保护力度不强等;并提出了完善我国地租、土地税及土地费体系的相应对策。
This paper systematically analyzes the challenges confronting the system of land renting, tax and cost collecting after China enters WTO, i.e. the adjusting and controlling function from the macro point of view of land renting, tax and cost collecting system should be strengthened; the system of renting, tax and cost collecting is against equitable principle; the structure of land tax should be adjusted and the protecting strength of land renting, tax and cost collecting system should be strengthened etc. . This paper also raises relevant counter measures for improving land renting, tax and cost collecting system of China.
出处
《中国农业资源与区划》
2003年第1期49-52,共4页
Chinese Journal of Agricultural Resources and Regional Planning
关键词
中国
WTO
土地
对策
地租
土地税
土地费
WTO
land rent
land tax
land cost
challenge
counter measure
