三权分置背景下植物类初级农产品的税收问题研究

Research into the tax collecetion of primary plant agricultural products under the background of three rights separation

"三权分置"政策进一步推进土地权能的分离,对于其中分离出来的土地经营权的权利属性,学术上有不同的理解,在土地经营权的定性上采用权利用益物权说便于进行税务问题的研究。土地经营权的分离带来了土地经营主体的多元化以及农业经营模式的多样化,税收法律关系也变得更加复杂。理论和实践中对植物类初级农产品所有权归属的认定不一,会产生税额差异,通过案例分析的形式指出理论和实践中的不适宜之处,提出最适宜的税收征管方案。

The policy of "three rights separation" further promotes the separation of land rights and powers,and there is a different academic understanding of the right attributes of land management rights which are separated from them.It is convenient to study the tax problem by using the usufruct theory in the qualitative analysis of the land management right.The separation of the land management right brings the diversification of the main body of land management and the diversification of the agricultural management mode,and the tax legal relationship becomes more complicated.In practice and theory,the ownership of primary plant agricultural products has different ownership,which will lead to the difference of tax burden.In the form of case analysis,the paper points out the inappropriateness of practice and theory,and puts forward the most suitable tax collection and management scheme.