按照国土资源部、最高人民检察院、公安部《关于国土资源行政主管部门移送涉嫌国土资源犯罪案件的若干意见》的规定,破坏耕地案件移送时需要省级国土资源管理部门出具耕地破坏鉴定结论。但在具体工作中,行政和司法机关面临共同的难题,即对“土壤耕作层破坏程度”的认定——既无专门的鉴定机关,更未形成统一的鉴定标准。因此,建立耕地破坏鉴定的技术标准,引入第三方来开展耕地破坏程度鉴定,既有利于保护耕地资源,也能够有效打击 According to the “Several Opinions of the State Administration of Land and Resources on Several Issues concerning the Transfer of Alleged Territory and Natural Resources Crime Cases” issued by the Ministry of Land and Resources, the Supreme People’s Procuratorate and the Ministry of Public Security, the transfer of damaged farmland cases requires the provincial land and resources administration department to issue a conclusion on the identification of cultivated land damage. However, in the concrete work, the administrative and judicial departments are faced with the common problem of “the degree of damage to the tillage soil plow” - that there is neither a special appraisal organ nor a unified appraisal standard. Therefore, the establishment of technical standards for the identification of cultivated land damage, the introduction of a third party to carry out the identification of cultivated land damage, both conducive to the protection of arable land resources, but also can effectively combat