摘要
当前,自然灾害和人类活动都对耕地的数量和质量造成了严重的不利影响,我国18亿亩耕地"红线"濒临"失守",耕地的损毁和污染现象也在一步步加剧。耕地占用税的征收和退税制度的颁布有望实现"以税治地",但由于当前税法对损毁耕地、恢复耕地原状的含义、损毁耕地审批流程等问题未作进一步明确,且退税政策条件苛刻,导致目前耕地占用税退税执行困难。基于此,本文以陕西省耕地地类为例,通过深入分析损毁耕地征退税政策,从而界定相关概念、明确审批流程,并提出在退税执行过程中将耕地等级折算成退还比例的思路,为耕地占用税退税政策的顺利实施提供依据,促使损毁耕地者能积极的治理损毁耕地,实现保护生态环境和节约集约用地的目的。
At present,the quality and quantity of cultivated land has been seriously affected under the dual role of natural disaster and human activities. With the pollution and disruption worsening,the quantity of cultivated land in China has been closed to the hectares red line.It is expected to restore the cultivated land through the collecting of farmland occupation tax and the promulgation of the tax refund system.However,the refund on farmland occupation tax is difficult to carry out,as current tax law did not define the definition of damaged farmland and restoring cultivated land to its original state and the approval process of damaged farmland definitely,and tough conditions were expected for its implement.Based on the above problems,a scheme which depends on cultivated land grade to calculate percentage of tax refund is proposed,with a case study of cultivated land in Shaanxi Province.The scheme which provides the approaches to ensure policy implementation and promotes the people who destroies the cultivated land to restore cultivated land actively,what was supplied for implementation purpose of protection of the environment and land saving.
关键词
损毁耕地
耕地占用税
退税政策
等级折算系数
等级折算比例
land destruction
the farmland occupation tax
tax refund policy
the conversion coefficient of cultivated land grading
conversion ratio of cultivated land grade
