基于质量、数量和经济发展水平的耕地占用税征收标准研究

Expropriation standards for arable land occupation tax in China based on arable land quality and quantity and economic development level

耕地质量是决定耕地生产能力高低的关键因素,是国家粮食安全的重要保障。然而,2007年修订的《中华人民共和国耕地占用税暂行条例》在确定各地税额时仅考虑了耕地数量和经济发展情况,忽略了耕地质量因素,且仅规定了每省的平均税额,过于笼统。基于此,本文将耕地质量纳入征税依据之中,并测算出一套全国县域尺度的耕地占用税征收标准。从耕地质量、数量和经济发展三个角度出发,构建了耕地占用税征收等别指标体系(即耕地质量等别、人均耕地面积等别和城镇土地等别),采取全国农用地分等数据、区域城镇土地等别数据和全国统计数据,进行了相关技术方法验证和县级尺度耕地占用税征收等别和标准的测算。研究结果表明,测算的征收等别结果满足"质量越高越稀缺的资源越应该被保护,经济越发达征收税额应越高"的原则;对比分析测算税额与现行税额后,发现55%的区县的耕地占用税测算结果相对现行税额有所提高,这主要是由于将耕地质量等别纳入指标体系,且权重较大,使得全国不同区县的耕地占用税征收标准有不同程度的提高或降低,并建议各地区在实际执行时,以测算税额为基础,乘以适当的系数进行调整。本研究对于国家确定基于质量的耕地占用税提供理论和方法依据。

Arable land quality greatly determines its productivity and guarantees national food security. The Provisional Regulations on Arable Land Occupation Tax in China were revised in 2007 and considered arable land quantity and economic development unilaterally. However, the regulations ignored arable land quality when deciding tax in different regions, and it only roughly established average expropriation standards for arable land occupation tax at a provincial scale. Here, we measured a new series of standard expropriation for arable land occupation tax at a county scale considering arable land quality. From the perspective of arable land quality and quantity and economic development, we built an indicator system of expropriation standards for arable land occupation tax （including classification for arable land quality, classification for the area of arable land per capita, and classification for urban land） , verified related methods and measured expropriation classifications and standards for arable land occupation tax at a county scale based on gradation results of national farmland, regional urban land classifications and national statistics. We analyzed distribution characteristics of measured expropriation classifications and found that the result satisfied the principles： scarce resources with higher quality must be better protected, and comparatively developed areas must be expropriated tax more heavily. We compared measured expropriation standards and current taxes and found that 55% of county measurement results were higher than current taxes, mainly because we introduced classification for arable land quality as an indicator which had a high weight, leading to increases or reductions to varying degrees of expropriation standard for arable land occupation tax. We suggest that different regions could multiply tax by a coefficient based on actual situations. This research provides theoretical and methodological bases for deciding arable land occupation tax based on arable land quality.