| 明晰集体土地产权 促进农村税费改革 |
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| 引用本文： | 蔡俊,宋燕平,张自立,周俊.明晰集体土地产权 促进农村税费改革[J].安徽农业大学学报,2001(2):14-15. |
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| 作者姓名： | 蔡俊 宋燕平 张自立 周俊 |
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| 作者单位： | 安徽农业大学;安徽农业大学;安徽农业大学;安徽农业大学 |
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| 摘 要： | 本文在分析农村集体土地产权制度不足及影响基础上，提出明晰集体土地产权，促进农村税费改革的措施，即明确集体准土地所有权主体权利，明晰土地产权结构，界定租税费，并完善法制上的保障。
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| 关 键 词： | 集体土地产权:准土地所有权主体 土地承包经营权:农村税费改革 |
Clarifying the Ownership of Collective Land and Promoting the Reform of Rural Tax and Fee |
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| CAI Jun,SONG Yan-ping,Zhang Zi-li and ZHOU Jun.Clarifying the Ownership of Collective Land and Promoting the Reform of Rural Tax and Fee[J].Journal of Anhui Agricultural University,2001(2):14-15. |
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| Authors: | CAI Jun SONG Yan-ping Zhang Zi-li and ZHOU Jun |
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| Institution: | Anhui Agricultural University;Anhui Agricultural University;Anhui Agricultural University;Anhui Agricultural University |
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| Abstract: | Based on the analysis of disadvantages and influences of the ownership system of rural collective land, this article discusses the ways to clarify the ownership of collective land and promote reform of rural tax and fee. These solutions include clarifying the body right of quasi ownership of collective land, making clearly the ownership form of rural land , delimiting the relation of rent, tax and fee , and developing the protection of legislation. |
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| Keywords: | The ownership of collective land the body right of quasi land ownership land contraction and management right the reform of rural tax and fee |
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