Study on the Fiscal and Taxation Policies of Land Fallow in China

DOI

10.2991/icem-17.2018.31How to use a DOI?

Keywords

Land fallow; Ecological environment; Clearly-established ownership; Financial subsidies

Abstract

Cultivated land is the most valuable agricultural resource. Facing the "red light" of environmental resources, such as the irrational agricultural resources, the food supply pressure of the over-population and the super-intensive utilization of water, taking advantage of the abundant timing of domestic phased food supply, fallow system has its inevitability in China. Beginning with land retirement in Xia ,Shang and Zhou dynasties, and introducing the historical evolution of land fallow in China, we think it is imminent and significant to establish land fallow system in China. Drawing lessons from the conservation reserve program in the United States and the European Union, the author thinks that our country should formulate corresponding fiscal and tax laws and regulations, implement differential and purposeful financial subsidies, establish a special fund for land fallow , and gradually perfect our country's land fallow system.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lingling Qin
AU  - Jinyao Li
PY  - 2018/01
DA  - 2018/01
TI  - Study on the Fiscal and Taxation Policies of Land Fallow in China
BT  - Proceedings of the 2017 7th International Conference on Education and Management (ICEM 2017)
PB  - Atlantis Press
SP  - 141
EP  - 145
SN  - 2352-5428
UR  - https://doi.org/10.2991/icem-17.2018.31
DO  - 10.2991/icem-17.2018.31
ID  - Qin2018/01
ER  -