本文从近五年来江西省农用地利用环节征费和耕地占用税情况着手,分析了耕地占用税税收制度逐渐老化、征管运行制度缺位、综合治税举步维艰的现状。最后从加快立法进程、规范税制要素、完善减免税及部门协作制度,建立“明税少费”的合理土地税费体系等方面提出相应建议。 This article starts with the levying of agricultural land use levied and farmland occupancy tax in Jiangxi Province in the past five years and analyzes the status quo that the tax system of cultivated land occupation tax is gradually aging and the system of collection and management is absent and the comprehensive tax treatment is in a difficult situation. Finally, some suggestions are put forward, such as speeding up the legislative process, standardizing the tax system elements, improving the system of tax relief and departmental cooperation, and establishing a reasonable system of land tax and fees for “less taxes”.