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从根本上讲,土地是属于国家所有,土地增值了,从宏观经济学角度来说,是一件好事,它有利于国民经济的发展,有利于国家经济的建设,而目前的现象是土地的增值收益大部分流入了房地产开发商以及“炒房者”的口袋,真正的受益者不是代表广大人民群众的国家,这是一种不正常的现象,违背了土地增值税出台的初衷。如何加强土地增值税的征收管理,不是一个单纯的税收问题,而是一个较为复杂的社会问题,笔者结合现实情况,综合土地增值税的特征及作用以及目前我国土地增值税的征管概况,谈谈以下几点看法:
Fundamentally speaking, land is owned by the state and the value of land is increased. From a macroeconomic point of view, this is a good thing. It is good for the development of the national economy and the construction of the national economy. The current phenomenon is that land Most of the value-added benefits have flowed into the pockets of real estate developers and property speculators. The real beneficiaries are not the countries that represent the broad masses of the people. This is an abnormal phenomenon that runs counter to the original intention of the land appreciation tax. How to strengthen the management of the levy of land value increment tax is not a simple tax issue, but a more complex social issue. The author combines the reality, the characteristics and role of the land value-added tax and the present situation of land value-added tax collection and management in China The following observations: