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自1993年首次提及土地增值税以来,约10年左右未在全国真正实施。前几年实行的“预征”和现在的“清算”办法在进行的过程中都存些许问题需要予以稳妥处理。本文旨在以土地增值税的形成原因、本质以及台湾的现行相关政策为出发点,分别从政府和开发商的角度探讨征收土地增值税的利弊和相应的应对措施。
Since the land value increment tax was first mentioned in 1993, about 10 years or so have not really been implemented in the whole country. The “pre-levy” and the current “liquidation” methods implemented in the past few years all need to be properly handled in the course of their implementation. The purpose of this paper is to discuss the pros and cons of levying land value-added tax and corresponding countermeasures from the perspectives of the government and developers, starting from the formation reasons and essence of the land value-added tax and the current relevant policies in Taiwan.