【摘要】：為完善農(nóng)用地占用稅稅收體系并提供理論依據(jù)和成果基礎(chǔ),促進(jìn)農(nóng)用地資源、資產(chǎn)的管理和利用,以耕地占用稅征收標(biāo)準(zhǔn)數(shù)據(jù)和全國統(tǒng)計(jì)數(shù)據(jù)為基礎(chǔ),測算出一套省域尺度的園、林、草地占用稅征收等別和標(biāo)準(zhǔn),從生產(chǎn)能力、稀缺性、經(jīng)濟(jì)發(fā)展水平和特殊性4個角度出發(fā),構(gòu)建園、林、草地占用稅征收等別指標(biāo),用AHP法和Delphi法綜合得到各指標(biāo)權(quán)重,再用多目標(biāo)線性加權(quán)函數(shù)法計(jì)算得出全國不同省、自治區(qū)和直轄市的園、林、草地占用稅綜合分值,然后根據(jù)既定規(guī)則確定園、林、草地占用稅綜合分?jǐn)?shù)對應(yīng)的征收等別(園地和草地占用稅均為5個等別、林地占用稅為10個等別),最后利用數(shù)值模擬法和修正系數(shù)法綜合測算出不同征收等別對應(yīng)的征收標(biāo)準(zhǔn)。建議各地區(qū)在執(zhí)行時,根據(jù)實(shí)際情況,以測算稅額為基礎(chǔ),乘以適當(dāng)?shù)南禂?shù)(園地占用稅可按其基礎(chǔ)征收標(biāo)準(zhǔn)的1.50、2.00、2.50或3.00倍計(jì)征;林地占用稅可按其基礎(chǔ)征收標(biāo)準(zhǔn)的1.50、2.00或3.00倍計(jì)征;草地占用稅可按其基礎(chǔ)征收標(biāo)準(zhǔn)的1.25、1.50、1.75、2.00或3.00倍計(jì)征)。通過測算的園、林、草地占用稅征收標(biāo)準(zhǔn)與現(xiàn)行稅額對比,表明園、林、草地占用稅征收標(biāo)準(zhǔn)的測算結(jié)果符合實(shí)際要求。
[Abstract]:In order to perfect the tax system of agricultural land occupation tax and provide the theoretical basis and achievement basis, and to promote the management and utilization of agricultural land resources and assets, the tax collection standard data of farmland occupation tax and the national statistical data are taken as the basis. To calculate a set of provincial scale garden, forest, grassland occupation tax collection and other standards, from the production capacity, scarcity, economic development level and particularity of four angles, the construction of garden, forest, grassland occupation tax collection and other different indicators, The weight of each index is obtained by AHP method and Delphi method, and then the comprehensive value of land, forest and grassland occupation tax of different provinces, autonomous regions and municipalities in China is calculated by using multi-objective linear weighted function method, and then the orchard and forest are determined according to the established rules. The classification of grassland occupation tax (5 for garden land and 5 for grassland occupation tax, 10 for woodland occupation tax), Finally, the numerical simulation method and the correction coefficient method are used to calculate the different collection standards. It is suggested that, according to the actual situation, each region should calculate the tax amount and multiply by the appropriate coefficient (the garden occupation tax can be collected according to 1.50 ~ 2.00 ~ 2.50 or 3.00 times of its basic standard); The occupation tax of woodland can be collected according to 1.50m2.00 or 3.00 times of its basic standard, and the tax of grassland occupation can be collected according to its basic standard 1.250.50 1.75m2.00 or 3.00). By comparing the standard of occupation tax of garden, forest and grassland with the current tax amount, it is shown that the calculation result of the standard of occupation tax of garden, forest and grassland accords with the actual requirement.
【作者單位】： 中國農(nóng)業(yè)大學(xué)資源與環(huán)境學(xué)院;國土資源部農(nóng)用地質(zhì)量與監(jiān)控重點(diǎn)實(shí)驗(yàn)室;國土資源部土地整治中心;青浦區(qū)規(guī)劃和土地管理局;浙江省土地整理中心;
【基金】：北京市自然科學(xué)基金重點(diǎn)項(xiàng)目(8151001)
【分類號】：F812.42

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