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土地出让金是否可以并入物业税征收、如何协调物业税和土地出让金改革之间的关系,这些都是我国土地出让金改革中的重大问题。本文对土地出让金的概念性质和理论基础、我国土地出让金制度的形成与发展、近年来我国土地出让金制度的现状以及我国的土地出让金是否可以并入物业税征收进行了分析,并认为我国应在保持现有土地出让金的基础上,将部分“土地出让金”纳入物业税征收,综合利用市场和税收手段调控土地市场。
Whether the land premium can be incorporated into the property tax collection and how to coordinate the relationship between the property tax and the land transfer fund reform are all major issues in the land transfer payment reform in China. This paper analyzes the concept and theory of the land transfer fund, the formation and development of the land transfer fund system in our country, the status quo of the land transfer fund system in our country in recent years and whether the land transfer fee in our country can be incorporated into the property tax collection. On the basis of keeping the existing land transfer fee, our country should incorporate part of the “land transfer payment” into the property tax collection, and make full use of the market and taxation measures to control the land market.