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《Journal of Nanjing Tech University(Social Science Edition)》 2018-04
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On Connotation and Doctrine of Farmland Occupation Tax

YE Jinyu;School of Law,Wuhan University;  
As a sort of taxation with specific purpose,farmland occupation tax has always been treated as the core pursuit of protecting cultivated land. Whether or not farmland occupation taxation law can realize the good vision of ″protecting farmland″ depends not only on the scientific design of the farmland occupation tax systems,but also on the synergies of various farmland protection measures. All of these are based on the semantics of standardized,accurate and scientific ″farmland″ and ″occupation″. If we want to see the unique effect of farmland occupation tax for ″protecting cultivated land″,it is necessary to return to the nature of the farmland occupation tax,and to abide by the operation rules of the specific purpose taxation. It is also necessary to follow the general rules of dealing with the relations of different department laws. Only in this way can we find the connotation of ″farmland″ and ″occupation″ that fits the legal principle,taxation principle,and common sense of farmland occupation tax. And it is possible to pave the advanced foundation stone of the taxation system. All of these would create the combination of formal and substantial statutory taxation of farmland occupation tax,and help realize the good vision of ″protecting cultivated land″ for the taxation.
【Fund】: 中国法学会一般项目“耕地占用税立法整体化研究”(CLS[2017]C13);; 武汉大学自主科研项目(人文社会科学)“特定目的税法理与体系建构”(2018QN010)
【CateGory Index】: D922.22
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