Abstract: The occupation tax of cultivated land is a special tax set for the protection of cultivated land.At the beginning of the establishment,it has played a positive role in alleviating the drastic reduction of cultivated land. However,with the accelerated process of urbanization in China,the increasing demand for construction land, the increasingly obvious conflict between people and land,and the difference of regional development have led to the decline of cultivated land protection function of cultivated land occupation tax. Therefore,exploring the significance of the land occupation tax and the arrangement of the system could not only improve the land financial mechanism to provide decision-making suggestions,but also provide help for the protection of cultivated land. This study introduces the spatial econometric model and selects four indicators of GDP,cultivated land conversion,per capita cultivated land area and cultivated land occupation tax income from the perspective of spatial correlation,and analyzes the cultivated land occupation tax in Hubei Province in order to provide practical support to the revision of the Provisional Regulations on Tax and improve the system of farmland occupation tax.

Key words: occupation tax of cultivated land, spatial correlation, cultivated land protection, Hubei province