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读了1992年第4期《财贸经济》上发表的叶耀先、雷运清《合理征收土地增值税的理论初探》一文(以下简称叶文),受到很多启发。但有些观点,本人不敢苟同,现提出商讨。(一) 土地增值税的目的。这里先要明确,我们是在什么样的土地制度下讨论土地增值税的。世界上主要有三类土地制度,第一类如美、日等国,土地私有,自由买卖土地所有权,政府从土地上取得收入的方式,是依靠税收。第二类是英国和英联邦地区,土地所有权国有,政府出让
After reading the article entitled “A Preliminary Probe into the Theory of Appropriate Land Appreciation Tax Collection” (Article Ye Wen) published by Ye Yaoxian and Lei Yunqing published in the “Finance and Trade Economy”, No. 4, 1992, it received much inspiration. However, I do not agree with some points of view. I will now discuss the matter. (A) the purpose of land value increment tax. Here we must first make it clear what kind of land system we are going to discuss about land value increment tax. There are mainly three types of land system in the world. The first category is the United States, Japan and other countries. Land is privately owned and the land is bought and sold freely. The government relies on taxes for its income from land. The second category is the United Kingdom and the Commonwealth, the state ownership of land, the government transfer