并购重组法律和税收问题07-V3——分立

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30,1Vol130,No11,pp12820091ChineseJournalofAgriculturalResourcesandRegionalPlanningFebruray,200931,1,2,1,1,1(1.,100101;2.,250014),,,,,,,,,,:20082122163:1111,,;,,,;;,,112,[1],:112112090,,,2006,163061%,314023%,4116%,2816[2],,,,;,,,1990418020064105,1990219220062183[3],,,,112122090,,(1),(),,,,,,,,,,(),,(),(),1%1990199520002005200620.2222.4231.1736.0838.3366.4560.6248.4045.1542.419.1110.7314.9411.5211.424.226.235.507.257.84:2007,112132090,19911996,11165hm2,6131hm2[4],,,,,,,11214,,,,,,,,,,,,,,112151985,,,1978215712007313312090,5,1998[5],,,,,,,2200911311311,11312(1),,,,(2),,,(3),,,(4),,,,(5),,,,11221121111(),,,,,2080;(),,,,,,21112,,31:,,,,,21113,,,,,,,,21114,,,,,,,,,,,,,,,,,,21115,,,,,,,,,200771,,,21116,,,,,,,,,,,,;,,21117,,,,,,,,,21118,21221211,,,,,42009,,,,,,,,,,,,212124,2003,45,5%::30%,2%;:45%,411%;:65%,3%;:59%,7%::2813%,418%;:2214%,912%;:10%,13%;:14%,14%::3016%;:1514%;:6%;:315%[6]331133,:(1),,,(2),,,(47,2005119),:,,,312,,2007,98%,96%;,;,;,;,;,51:441141111,,;,,,,,,,,,41112,,,,;,,41113,,,41114,,,,,;,,,41241211,,,,,,,41212,,,,,,,,,,,,,41213()(),,41214,200312,,1030154hm2,6817%[7]41215,6200941216,,,,,,,,,,5:;;;:(1),,,(2),2008,2000,,()(3),(4),,,(5),(6),,,;,,,(7),,,,,(8),,1..,2008,(2):70732.:.,2006,(7):961013.-2007.:,20074.-.(),2007,36(6):1281315.-30.,2008,(2):8246,,..,2006,(20):1591627,..,2004,(7):2124LANDMOVINGMODEINRURALAREAS,ITSDOMINOEFFECTANDINNOVATIONGuShuzhong1,WangXingjie1,2,LuJinping1,WangYining1,ZhangXinhua171:(1.GeographicScienceandResourcesInstitute,ChineseAcademyofSciences,Beijing100101;2.SustainableDevelopmentResearchCenterofShandongProvince,ShandongNormalUniversity,Jinan250014)AbstractLandmovinginruralareasisanimportantsocialeconomicphenomenaoccurredinruralareasofChina.Itisnotonlyrelatedtothegeneralstructureoflandsupplyanditschanges,butalsotothecourseofurbanizationandindustrialization,evenmoretotheprotectionandutilizationofarableland,thustothesecurityofwholecountryaswellastheregionalgrainsafety.Chinaimplementsunifiedandthemoststrictlandmanagementsystemtakingprotectionofarablelandasbasicspringboard,butowingtothedifferentproblemsfacinglandmovementindifferentruralareas,theformsandmodesforlandmovementarevari2ous,includingsubcontract,crossing-over,alienation,lease,becomeashareholder,replacement,recom2bine,annex,sectioncropland,etc.modes.Eachlandmovementmodehasitsowndifferentdominoeffectforarablelandprotectionandgrainsafety.Alongwiththefurtherdeepeningofruralreformation,landmovementinruralareasneedtobeinnovatedcontinuously,includinginnovationatmacroandmicrocosmiclays.Thisinnovationshouldtakeprotectingfarmers’interestandsafeguardinggrainsafetyasitsbasicte2net.Keywordslandinruralareas;landmovement;mode;innovation200812,2008,,,,2008(5)200812,(),80,32400,12400,5500,1980,(),82009

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