农用土地作为人类生存发展的重要生产资料,随着经济社会不断发展重要性日益提高。农垦企业作为我国控制和使用农用土地的主体,在将划拨土地转让出让时也会遇到相关土地税收问题。针对农用土地流转业务涉及相关税种的税收制度存在的问题,提出具体建议,有利于利用合理的土地税收制度这一经济手段有效的保护农用土地,保障企业利益。 As an important means of production for the survival and development of humankind, agricultural land is increasingly important in its economic and social development. Land reclamation enterprises, as the main body for controlling and using agricultural land in our country, will also encounter the taxation problem of the land when transferring the allocated land. In view of the problems existing in the taxation system of agricultural land transfer related to related tax types, some specific suggestions are put forward, which are beneficial to the effective protection of agricultural land and the protection of enterprise interests by using a reasonable land taxation system.