土地税收制度
土地税收制度-
基于我国耕地保护的土地税收制度改革研究
Study on the Reformation of Land Taxation System Based on the Protecting Cultivated Land in China
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物业税的探讨因其理论基础的缺陷而搁置，我国地方税收体系又急切需要强化地方税收的财政收入和资源配置职能，由此建立土地税收制度的探讨应运而生。
The discussion on levying property tax puts aside because of its rationale flaw , and local governments in our country are urgent to increase their tax revenue and to strengthen the resources disposition function of local taxes .