Abstract:
Nearly forty years on the road to the reform and opening in China, urbanization construction has made remarkable achievement. In the process of development, the land is always carries the fundamental economic and social development, human beings rely on, but the land resources of our country gradually presents the unbearable the plight of human development speed. In order to adapt to the country a new round of development of the construction of the "new urbanization" requirements, to the road of intensive land utilization, this article attempts from the optimization of the structure of the current land tax system, promote the rational use of land resources Angle were analyzed, and points out the existing problems in land tax system, and puts forward the corresponding reform Suggestions.
Key words: urbanization;land tax system ;land sustainable use

一、我國(guó)城鎮(zhèn)化發(fā)展現(xiàn)狀與新型城鎮(zhèn)化建設(shè)
1.1 城鎮(zhèn)化發(fā)展現(xiàn)狀
1.2 “新”在何處
二、我國(guó)現(xiàn)行的土地稅收體制
2.1 法律確立土地稅制
2.2 存在的問(wèn)題
三、現(xiàn)行土地管理方式引發(fā)的問(wèn)題
3.1地方政府依賴“土地生財(cái)”造成過(guò)度開(kāi)發(fā)
3.2土地出讓金巨大與土地稅收收入較小的不平衡
四、完善我國(guó)新型城鎮(zhèn)化過(guò)程中土地稅制的改革建議
4.1 積極推進(jìn)土地稅制改革
4.2 土地稅制改革配套措施保障

參考文獻(xiàn)

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本文編號(hào)：239502