Since 2018，Land system reform and tax system reform have entered the fast lane at the same time，and achieved many important results。Land system reform is closely related to the reform of tax system，Interaction，Impact，If it can be coordinated and coordinated，Modernization of the national governance system and governance capabilities will be greatly promoted。Unfortunately，In the current reform，The correlation between these two reforms、Systematic and coordination does not attract enough attention。

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Since the Third Plenary Session of the Eighteenth Central Committee，One of the reform goals determined by the central government，is to reduce the scope of land acquisition，Allows to enter the market for collective construction land，Realize reasonable and effective use of land resources，Promote the fair and coordinated development of urban and rural areas，Enhance the sense of gain of the landlighted person。But，These reasonable and necessary reform measures have encountered a lot of resistance。At the theoretical level，There are some opinions that the value of land and the rise in prices are caused by the government's investment in infrastructure investment，Therefore, it should not change the existing "low -price collection+high price transfer" land acquisition Bet365 lotto review system; at the practice level，Government (especially local governments) is worried that the decline in land transfer income will lead to the sharp decline in local fiscal revenue and the slow urbanization process。To solve the above problems，The Ministry of Finance and the former Ministry of Land and Resources In 2016, it explored the establishment of a land value -added income adjustment gold system，But the "Amendment to the Land Management Law" (draft) reviewed by the Standing Committee of the National People's Congress in December 2018 (Draft) did not introduce this system，There is no stipulated related related land taxes and fees。

The focus of the current tax system reform is，Incorporate the vitality of the society through measures such as the adjustment of the tax structure and tax reduction，Promote "Volkswagen Entrepreneurs，10,000 -public innovation strategy implementation，Enhance the reform of the people to gain a sense，And this can improve the economic structure of my country's excessive dependence on government investment。But，This reform also encountered many difficulties in the implementation process，The implementation of the tax reduction policy means that the government's fiscal revenue in recent years will be further reduced，and the reduction of taxes will inevitably be stressed to the quantity and quality of government public products and public services。

and，Taxation reform will cause reaction to the reform of the land system。This round of tax reform will undoubtedly reduce the government's fiscal revenue，But the government'bet365 live casino games s public finance expenditure cannot decrease significantly。In this case，If the reform of the land system is not connected with the tax reform，Can't create a new land tax source，So under the pressure of huge fiscal expenditure，The established land system reform goals may be difficult to advance，Even a failure。

　　The two reforms complement each other

There is still a lot of reform and improvement of space due to my country's land -related tax system，Therefore, the reaction of tax reform on the reform of the land system is not inevitable。Specifically，Although my country is currently obtained in land、The cultivation of cultivated land occupation tax for the maintenance and circulation link、Land VAT、Deed tax、Tax use of land land use、Real Estate Tax (Shanghai and Chongqing Pilot), as well as direct tax and indirect tax such as corporate income tax and personal income tax，But its collection object is only state -owned land、Real Estate and other subsidiaries，It does not include huge collective construction land and homestead。If the latter can obtain and legally circulate in a market -oriented manner，Then you can open up a large number of new tax sources for the government's fiscal revenue。Specifically:

First，The "narrowing scope of land acquisition" and "allowed collective operating construction land to enter the market since the Third Plenary Session of the Eighteenth Central Committee of the Central Committee，Establish a unified and place in urban and rural areas、Same right、Construction Land Markets at the same price "and" Exploring House Site Pay Exit Mechanism "and other reform targets，bet365 Play online games Should not shake，Instead。In fact，Even if the law does not allow collective construction land and homestead to be legally trading，Under the strong social needs，illegal transactions will still exist in large quantities，and it will cause a large amount of national tax source、Land supervision failure and many problems。

2，It should be modified while modifying the Land Management Law，Hurry up to study my country's existing land -related taxes and fees in collective land rights、Specific schemes applicable to the links and circulation links。For example，In the acquisition and circulation link of collective land，You can occupy the existing cultivated land occupation tax、Land VAT、deed tax and corporate income tax and personal income tax are transformed and applied，It can even consider the "market price compensation+collection of corresponding taxes" mode in the collective land acquisition process;，In the maintenance link of collective land，The existing urban land use tax can be transformed into "land use tax" or specially levied "land use tax";，You can also consider levying property taxes for specific houses on collective land in the preservation link。can be foreseeable，If the relevant tax system can be improved，So the financial gap caused by the reform of the land system can get a certain degree of relief。

third，Should study the issue of land tax mortgage financing。Compared with one -time transfer 40-70 years of state -owned land use rights, compared to，Collective land entry into the market every year for the government's taxes and fees are indeed thin，The pressure of local bet365 best casino games finances is still great。But if you can establish a stable tax mechanism on collective land，So the construction of large -scale infrastructure with long duration and necessary，The government can consider getting financing through the method of mortgage land tax。Although from the actual operation results，70 years of transfer of land use rights and 70 years of land tax may not be much different，But the mortgage of taxes can be effective specifications through the supervision of the central and local people's congresses，to reduce blind investment、Wild resources、Local debt spreads and spreads problems。

To sum up，The reform of the land system should be promoted with the reform of the tax system，And the two can complement each other。Although the overall direction of my country's taxation reform field is tax reduction and fee reduction，But as long as the tax base and tax rate are set reasonably，Added new land tax sources through the reform of the land system is not contradictory with the current direction of tax reform，and from the global level，Maintaining local public finances is also a common approach to developed countries by tax levy for land such as land。

Specifically，The Amendment to the "Land Management Law" (draft) reviewed by the Standing Committee of the National People's Congress at the end of 2018 "Although there are many highlights，But due to the many specific system design of the draft，It is mainly based on the original Ministry of Land and Resources based on its own limited permissions，It is difficult to effectively realize the overall planning and connection goals of the Bet365 lotto review reform and taxation reform of the land system。Current，The revision of the Land Management Law has entered the review link of the Standing Committee of the National People's Congress，In view of the transcendent status of the Standing Committee of the National People's Congress and the central government's requirements for the "de -departmentalization" of legislative work，I put forward the following two suggestions: one，It is recommended that the Standing Committee of the National People's Congress should be modernized from the national governance system and governance capabilities，Coordinated consideration of the connection between the reform of the land system and the reform of the tax system，and during the modification of the Land Management Law，Establish it by setting the corresponding terms。Its two，It is recommended that the State Council instructed the Ministry of Finance、The State Administration of Taxation and the Ministry of Natural Resources formed an expert committee，Study and calculate the specific plan to improve relevant taxes and fees in the field of collective land as soon as possible，and the supporting system modified by the Land Management Law is implemented simultaneously。

　(The author is deputy dean of Wang Jian Law School of Suzhou University、Associate Professor; Executive Deputy Dean of Zhengzhou University Law School、Professor)