Impact analysis and path optimization of land tax system on land intensive use

Volume 7, Issue 1

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Hong Kailin.Impact analysis and path optimization of land tax system on land intensive use[J].Development Economics of China,2023,07(01):43-48.
DOI：

Hong Kailin.Impact analysis and path optimization of land tax system on land intensive use[J].Development Economics of China,2023,07(01):43-48. DOI： 10.47297/wspdecWSP2515-797307.20230701.

Since the reform and opening up

China's economic and social development has been rapid

the level of urbanization has been increasing

at the same time

the amount of cultivated land has been decreasing

land resources have not been properly allocated

and the necessity and urgency of intensive use of land resources have become increasingly prominent. However

the current land tax system has been unable to fully adapt to the current economic and social environment

facing some problems

such as heavy transfer over possession

mixed land rent and tax

and low level of land tax legislation

resulting in failure to meet the needs of reasonable regulation of land resource allocation

and urgent need for reform and improvement.

land taxIntensive useTax reform

Zhai Jiguang. On the basic characteristics of tax system in the new era of China [J]. Tax Research,2020(02):124-128. (in Chinese).

Liu Jianwen. The practical path to implement the Principle of tax legality [J]. Forum on Political Science and Law,2015,33(03):14-25.

Qu Shunlan, Lu Chuncheng. On the role of land tax in land resource management and its improvement [J]. Shandong Economy,2006(04):34-38+44.

Li Jiabi. Research on Land value-added Income distribution based on Land rent and tax [D]. South China University of Technology,2011.

Liu Xianghong, Xu Yanqing. Research on the externalities of land use and government countermeasures [J]. Hubei Social Sciences,2010(12):33-35.

Liu Weixin, Lei Aixian. Using fiscal and taxation mechanism to digest idle land [J]. Land in China,1999(01):27-29.

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