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该文对土地税收从理论基础、税制特点、税制体系到立法模式、规范形式、立法权归属以及税制结构进行了全面阐释,并着重对土地“税”与“费”的厘定、我国土地税制结构调整以及土地增值税、耕地占用税等具体法律问题进行了专门探讨。该文不仅是对土地税收法律制度的一次系统、全面的梳理,而且对我国现行土地税法的不足进行了分析,为构建我国科学的土地税收法律制度提供了一定的思考和对策。
This paper gives a comprehensive explanation of the land tax from the theoretical basis, the tax system, the tax system to the legislative mode, the standard form, the ownership of the legislative power and the structure of the tax system, and focuses on the determination of “tax” and “fee” China’s land tax structure adjustment and land value-added tax, farmland occupation tax and other specific legal issues were discussed. The article not only systematically and comprehensively reviews the legal system of land taxation, but also analyzes the shortcomings of the current taxation law in our country and provides certain considerations and countermeasures for building a scientific legal system of land taxation in our country.