论文部分内容阅读
从1987年4月1日开征耕地占用税起,到1990年底,全国共征收耕地占用税60.6亿元.开征此税前,全国各项非农业建设占用耕地数,平均每年约为300万亩左右,开征此税后呈现逐年减少的趋势:1987年267万亩,1988年288万亩,1989年132万亩,1990年74万亩.非农业建设占用耕地数逐年减少,除了国家加强土地管理、压缩基本建设规模的因素外,征收耕地占用税对限制滥用乱占耕地,保证耕地资源,也起到了十分重要的作用.一、耕地占用税征管工作的难度和采取的措施
Since the occupation tax on farmland was introduced on April 1, 1987, a total of 6.06 billion yuan of farmland occupation tax has been levied nationwide by the end of 1990. Before this tax was levied, the average number of cultivated land occupied by non-agricultural construction throughout the country was about 3 million mu This figure shows a trend of declining year after year: 2.67 million mu in 1987, 2.88 million mu in 1988, 1.32 million mu in 1989 and 740,000 mu in 1990. The number of cultivated land occupied for non-agricultural construction has been decreasing year by year. Apart from strengthening national land management, Compression of the scale of capital construction, the imposition of arable land occupation tax on the abuse of arable land confiscation, to ensure that farmland resources, has played an important role.