征收农地使用税促进土地流转问题初探

Analysis of Agricultural Land Use Tax to Promote Land Transfer

加速土地流转实现农地规模化经营是当前我国农业现代化亟待解决的首要问题。本文从分析日本、台湾农地改革的经验入手,提出征收农地使用税,通过提高农户保有土地的成本及耕作成本,减少那些低效率的、仅利用空余时间从事农业的兼业农户的比重,从而促进土地规模化经营。同时,通过完善以农村公共财政投入支持体制为中心的配套措施,以征税收入反哺农业,尤其是农村公共服务产品的供给,推动农民增收和农业的发展,防止重蹈税制改革"黄宗羲定律"的覆辙。

Currently,the most important question of the Chinese agriculture scales is the ecomomies of scale of agricultual land. By analyzing the experience of the reform of agricultural land of Japan and Taiwan,we believes that by levying the land use tax will increase the cost of farming. And this will achieve the goal of economies of scale by reducing the proportion of househoids which inefficient and only engaged in agriculture in part time. At the same time,through the other supporting measures such as improvement of financial investment in rural public support system,the tax revenue restitutes agriculture,especially for the supply of the public goods in countryside. This mode will promote the development of agriculture and farmers,and prevent the repeat of ' Huang Zongxi Vicious Circle'