| 免征农业税对农用土地的影响 |
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| 作者姓名： | 杨皋伶 刘定祥 |
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| 作者单位： | 西南农业大学经济管理学院 重庆400716
(杨皋伶)，西南农业大学经济管理学院 重庆400716(刘定祥) |
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| 摘 要： | 为了明确免征农业税与农用地利用的关系,采用文献资料法和归纳分析法研究免征农业税对农用土地的影响———改变土地税收结构和农用土地收益分配结构。免征农业税将打开农用土地利用的新局面,对于农用土地使用权流转、资源优化配置、农用土地经营规模、保护耕地等都将产生积极的作用。
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| 关 键 词： | 土地税收 农用土地 影响 |
The Influence of Abolishing Agricultural Taxation on Agricultural Land |
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| Authors: | YANG Gao-ling LIU Ding-xiang |
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| Institution: | (College of economy&management, SWAU, Chongqing, 400716) |
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| Abstract: | The purpose of this study is to analyze the influence of the policy about abolishing agricultural taxation on agricultural land. Methods of documents, practice and induction are applied. The results of this study show that abolishing agricultural taxation will change the structure of land taxation, accelerate land flowing, protect the agricultural land and so on. The conclusion is drawn that abolishing agricultural taxation will come in to being active influence on agricultural land. |
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| Keywords: | Land taxation Agricultural land Influence |
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