农用地转用环节土地税费效率评价与优化设计

gricultural land conversion is a necessary part of China's modernization, and the relevant settings about land taxes and fees have important function in social and economic stability. Based on the DEA method, this paper evaluated the main land tax and fee (farmland conversion tax and new construction land compensation fee). According to the evaluation results, a further study was done to realize the goal of optimization design by using the concept of taxation burden rate. The results showed that, firstly, the fundamental benefits of land taxes and fees were in the medium range at the provincial level, and showed a tendency of going up after dropping. Secondly, under the existing policy background, the phenomenon about benefit decreasing explained that the promotion of land taxes and fees may had hindrance function on economic development to a certain extent. Thirdly, the efficiency results from four simulation scenarios which based on the concept of taxation burden rate were all higher than the original efficiency of farmland conversion tax, showing that the actual design of farmland conversion tax deserved to be further refined.