摘要
在分析国家现有征地政策及地方政策法规的前提下,通过对实施的黄河下游近期防洪工程征地补偿补助标准和区片地价的对比分析,在总结耕地开垦费及耕地占用税等税费实际缴纳标准与初设差别的基础上,提出了适合黄河下游防洪工程特点的征地补偿补助标准及有关税费的计算方法和应采用的标准。黄河下游防洪工程征地有关税费不应是一个固定的征收标准,而应按照占地用途采用不同的税费标准。
After analyzing the current national land policy and relevant local policies and regulations,comparison and analysis were carried out a-bout the compensation and subsidy standard of land acquisition for the recent flood control works of the lower Yellow River,and about the local re-gional land prices as well,differences between the actual farmland conversion tax and land reclaiming cost and the preliminary setting were found. Based on the aforementioned,compensation and subsidy standard of land acquisition,calculation method of relevant taxes and dues and the stand-ard to be adopted,which were customized for flood control works of the lower Yellow River,were put forward accordingly.
出处
《人民黄河》
CAS
北大核心
2014年第11期45-47,共3页
Yellow River
关键词
防洪工程
征地补偿补助标准
耕地占用税
耕地开垦费
黄河下游
flood control works
compensation and subsidy standard of land acquisition
farmland conversion tax
land reclaiming cost
Lower Yellow River