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| 省域尺度园、林、草地占用税征收标准研究 |
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程子良1,2, 张蕾娜2,3, 孔祥斌1,2, 史婧然1,2,4, 程佳5
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| (1.中国农业大学 资源与环境学院, 北京 100193;2.国土资源部农用地质量与监控重点实验室, 北京 100035;3.国土资源部土地整治中心, 北京 100035;4.青浦区规划和土地管理局, 上海 201700;5.浙江省土地整理中心, 杭州 310007) |
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| 摘要: |
| 为完善农用地占用税税收体系并提供理论依据和成果基础，促进农用地资源、资产的管理和利用，以耕地占用税征收标准数据和全国统计数据为基础，测算出一套省域尺度的园、林、草地占用税征收等别和标准，从生产能力、稀缺性、经济发展水平和特殊性4个角度出发，构建园、林、草地占用税征收等别指标，用AHP法和Delphi法综合得到各指标权重，再用多目标线性加权函数法计算得出全国不同省、自治区和直辖市的园、林、草地占用税综合分值，然后根据既定规则确定园、林、草地占用税综合分数对应的征收等别（园地和草地占用税均为5个等别、林地占用税为10个等别），最后利用数值模拟法和修正系数法综合测算出不同征收等别对应的征收标准。建议各地区在执行时，根据实际情况，以测算税额为基础，乘以适当的系数（园地占用税可按其基础征收标准的1.50、2.00、2.50或3.00倍计征；林地占用税可按其基础征收标准的1.50、2.00或3.00倍计征；草地占用税可按其基础征收标准的1.25、1.50、1.75、2.00或3.00倍计征）。通过测算的园、林、草地占用税征收标准与现行税额对比，表明园、林、草地占用税征收标准的测算结果符合实际要求。 |
| 关键词: 园地 林地 草地 占用税 征收标准 |
| DOI：10.11841/j.issn.1077-4333.2017.08.18 |
| 投稿时间：2016-09-23 |
| 基金项目:北京市自然科学基金重点项目（8151001） |
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| Study on expropriation standards of orchard,forestland, and farmland occupation tax at provincial level |
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CHENG Ziliang1,2, ZHANG Leina2,3, KONG Xiangbin1,2, SHI Jingran1,2,4, CHENG Jia5
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| (1.College of Resources and Environment, China Agricultural University, Beijing 100193, China;2.Key Laboratory for Farmland Quality and Monitoring of National Ministry of Land Resources, Beijing 100035, China;3.Land Consolidation and Rehabilitation Center of Ministry of Land and Resources, Beijing 100035, China;4.Bureau of Planning and Land Management of Qingpu District, Shanghai 201700, China;5.Land Consolidation and Rehabilitation Center of Zhejiang Province, Hangzhou 310007, China) |
| Abstract: |
| In order to provide theoretical basis to improve Farmland Tax Occupation system and promote the management of agricultural land resources and assets,a series of standard expropriation of orchard,forestland and grassland occupation tax on provincial scale were measured based on the gradation results of arable land tax classifications and national statistics.From the perspectives of production capacity,scarcity,economic development level and local uniqueness,indicators of expropriation standards of orchard,forestland and grassland occupation tax were built.Then,we determined Weight combination was then determined according to results of Analytic Hierarchy Process and Delphi and calculated comprehensive scores of orchard,forestland and grassland occupation tax in different provinces,autonomous regions and municipalities through Multi-objective Linear Weighting Function.Corresponding expropriation classification was determined according to established rules (Orchard and grassland occupation tax had 5 standards respectively,and forestland had 10 standards).Corresponding expropriation standards of expropriation classification were obtained at last through numerical simulation method and correction factor method suggesting that different regions multiplied the tax by a coefficient based on actual situation (Basic expropriation times 1.50,2.50,2.50 or 3.00 to get orchard occupation tax,basic expropriation times 1.50,2.00 or 3.00 to get forestland occupation tax,basic expropriation times 1.25,1.50,1.75,2.00 or 3.00 to get grassland occupation tax).The measurement results of orchard,forestland and grassland occupation tax and current occupation tax were respectively analyzed in this study and confirmed that measurement results were reasonable. |
| Key words: orchard forestland and grassland expropriation classification standards |
