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农业税、“三提五统”的性质及其对农地物权运行影响之反思
引用本文:袁震.农业税、“三提五统”的性质及其对农地物权运行影响之反思[J].政法论丛,2010(4):52-56.
作者姓名:袁震
作者单位:西北政法大学民商法学院,陕西,西安,710063
基金项目:国家社科基金重点项目《集体所有权的性质、行使、管理与保护法律制度》,西北政法大学校级科研项目,陕西省教育厅专项科研项目《集体土地所有权实现的法律问题研究》 
摘    要:农业税、"三提五统"的存在既影响了农民对农地物权属性的认识、土地承包经营制的推行以及土地承包经营权的建设,也导致了集体地权与农民地权之间的冲突,并间接导致农民个人地权之间的冲突。农业税、"三提五统"的废除使得农地物权的私法属性得以彻底显现,为农地物权的完善与良性运作创造了条件。

关 键 词:农业税  “三提五统”  集体土地所有权  土地承包经营权

The Nature and Effect on Farmland Property Right Operation of Agricultural Tax and The Three and Five Deductions
Yuan Zhen.The Nature and Effect on Farmland Property Right Operation of Agricultural Tax and The Three and Five Deductions[J].Journal of Political Science and Law,2010(4):52-56.
Authors:Yuan Zhen
Institution:Yuan Zhen (Civil and Commercial Law School of Northwest University of Politics and Law, Xi'an Shanxi 710063)
Abstract:Agricultural tax, Three and Five Deductions influenced farmers' acknowledgement of farmland property right of land, the implementation of contracted management system, and the construction of the fight to the contracted management of land. They also led to the conflicts between the collective land ownership and the farmers' land right, and indirectly led to conflicts between the farmers individual right to land. The abolition of agricultural tax and Three and Five Deductions thoroughly manifested that attributes of farmland property fights and perfected the farmland property operation conditions.
Keywords:agricultural tax  the Three and Five Deductions  collective land ownership  the right to the contracted management of land
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