随着我国经济社会的迅速发展,人地关系越来越紧张,运用税收手段保护耕地、优化土地资源配置日益重要。当前土地税制度存在诸多不足和弊端,主要表现在税费混杂、税负结构不合理、税种设计不科学、法律体系不完善等方面,完善土地税制,切实保护土地资源具有重要的现实意义。 With the rapid economic and social development in our country, man-land relations have become more and more strained. It has become increasingly important to use taxation measures to protect arable land and to optimize the allocation of land resources. The current land tax system has many shortcomings and drawbacks, which are mainly manifested in such aspects as the mixture of taxes and fees, the unreasonable structure of the tax burden, the unscientific tax design and the imperfect legal system. It is of great practical significance to improve the land tax system and protect the land resources effectively.