入世后,我国经济将面临一个全新的国际环境。土地作为最基本的生产要素之一,其利用与管理也必然会受到入世的冲击。土地是古老的税基和税源,在经济发展水平较低的阶段,土地税具有十分重要的地位,是各国政府主要的财政收入来源。随着工商业的发展,土地税的地位逐渐被商品税和所得税取代。但是,世界各国的实践表明,土地税是一种良好和稳定的税源。现代土地课税的重要意义不仅仅在财产和收入的分配上,并且将在加强对土地资源利用的管理,在抑制投机交易、抑制贫富过分悬殊等诸多方面发挥重要的作用。 一、与WTO原则和内容相一致的土地税费制度自身改革问题 1.积极推进“费”改“税”。WTO框架下的贸易自由化原则和透明度原则,要求我国现行的土地税费制度应该具有公开、公正、透明的特点。然而,在我国土地税费制度各种税外收费是一个突出现象,且其中很大一部分税外收 After China’s accession to the WTO, our economy will face a completely new international environment. As one of the most basic factors of production, land is inevitably affected by its accession and management. Land is the ancient tax base and tax source. In the stage of low economic development, land tax has a very important position and is the main source of revenue for all governments. With the development of industry and commerce, the status of land tax was gradually replaced by the commodity tax and income tax. However, the practice of various countries in the world shows that the land tax is a good and stable tax source. The significance of modern land taxation is not only in the distribution of property and income, but also plays an important role in strengthening the management of the utilization of land resources, restraining speculative transactions and curbing excessive disparity between the rich and the poor. I. The Reform of the Land Tax System in Accordance with the WTO Principles and Contents 1. Promote the reform of “fees” and “taxes”. The principle of trade liberalization and transparency under the WTO framework require that the current system of land tax and fee in our country should be open, fair and transparent. However, in our country land tax system charges various taxes outside the tax is a prominent phenomenon, and a large part of the tax revenue