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江西省丰城市国土资源局借“以地控税、以税节地”试点这一契机,充分发挥地籍管理数据库在地理空间、宗地数据等方面的信息优势,与地税部门建立了地籍数据信息专线共享平台。通过土地税收的杠杆作用,构建了“以税节地”的用地管理新模式。2013年7月,江西省地方税务局和江西省国土资源厅联合下发了《关于开展以地控税、以税节地试点的工作方案》(以下简称《方案》)。《方案》要求,地税部门要将税收征管和稽查中发现的纳税人未批先占、私改用途等违法用地信息,以及其他土地管理所需的涉税信息提供给国土资源部门,利
Land and Resources Bureau of Fengcheng City, Jiangxi Province, by leveraging the information on tax control and taxation duty, piloted this opportunity to give full play to cadastral management database in the aspects of geospatial data and parcel data, establishing cadastral Data and information sharing platform. Through the taxation of land tax, a new mode of land management based on tax and land is constructed. In July 2013, the Local Taxation Bureau of Jiangxi Province and the Jiangxi Provincial Department of Land and Resources jointly issued the Work Plan on Pilot Land Control and Tax-Paying Pilot Land (hereinafter referred to as the “Scheme”). The “Program” requires that the local tax department should provide the land and resources department with information on illegal land use such as the taxpayers’ unappropriated pre-occupation and private-owned purposes found in tax administration and auditing, as well as other tax-related information required for land administration,