论文部分内容阅读
我国在实施新财税体制的同时,对与土地有关的税收体系(以下称土地税制或土地税体系)也作了较大的调整,经过两年多的实践,新的土地税制对加强房地产业的监督和管理起了重要的作用。但是,随着我国经济的发展以及形势的变化,对房地产的税收问题还存在一些亟待完善的问题。为此,本文试就通过对英国的土地税制加以考察,并在此基础上提出一些对完善我国土地税制方面值得借鉴的地方。
At the same time of implementing the new finance and taxation system in our country, we have also made great adjustments to the tax system related to land (hereinafter referred to as the land tax system or land tax system). After more than two years of practice, the new land tax system has made a significant adjustment in strengthening the real estate industry Monitoring and management played an important role. However, with the development of our economy and changes in the situation, there are still some problems to be solved in the taxation of real estate. To this end, this paper tries to examine the land tax system in the United Kingdom, and on this basis put forward some suggestions on how to improve our country’s land tax system.