Discussion on the dispute of cultivated land occupation tax related to government reserve land:taking Taiyuan city as an example
Cultivated land occupation tax is an important tax adjustment measure to protect cultivated land.In practice,cultivated land occupation tax that is involved in government reserve land is controversial in both the subject of tax payment and the time of tax payment.Based on analysis of legislative purpose,the definition of tax subject,the essence of tax and the intersection and integration of laws,this paper holds that the tax subject of cultivated land occupation tax of the government reserve land should be actual land user,and that the time of tax payment should be at the stage of land expropriation.It is suggested that by improving policy provisions,streamlining tax-related process,and categorizing the approach to addressing historical issues,the collection of cultivated land occupation tax on government reserve land can be facilitated,so as to truly realize the legislative purpose and value orientation of cultivated land occupation tax.
government reserve landcultivated land occupation taxcultivated land protection
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