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土地增值税开征以来,在政策的贯彻执行当中存在一些亟需解决的问题,下面就这些问题谈一下我们的看法.一、几个标准的区分问题土地增值税为公平税负,合理调节土地增值收益,在政策中针对征税对象设计了一些相应的区分标准,但这些标准在实际工作中不易掌握,增加了土地增值税的操作难度.如:(一)普通标准住宅(以下简称普通住宅)与其它住宅的区分问题现行政策规定,普通住宅是指按所在地一般民用住宅标准建造的居住住宅.高级公寓、别墅、度假村等不属于普通住宅.普通住宅与其他住宅的具体划分界限由各省、自治区、直辖市人民政府确定.我省规定由省人民政府授权各市、地人民政府确定,划分原则应参照建筑面积、装饰标准等因素.从以上政策的权限变化可以看出,普通住宅与其它住宅的区分,涉及到土地成本、工程造价、装饰标准、住宅形象等诸多方面的因素,这些因素因其地理位置不同差异较大.例如,发达地区与不发达地区的消费观及价值取向的差异直接影响住宅标准的差异.鉴于以上情况,我
Since the introduction of land value increment tax, there are some problems to be solved urgently in the implementation of the policy. Here are some of our views on these issues: First, the distinction between several standards Land value-added tax is a fair tax burden, a reasonable adjustment of land value However, these standards are not easy to grasp in actual work and increase the operation difficulty of land value-added tax, for example: (1) Ordinary standard residential (hereinafter referred to as ordinary residential) The problem with the distinction between other dwellings The current policy stipulates that ordinary dwelling houses refer to residential dwellings constructed according to the standard residential dwelling houses in general, while senior dwelling houses, villas and resorts are not ordinary dwellings, and the specific dividing line between ordinary dwelling houses and other dwelling houses is determined by the provinces, autonomous regions Municipality directly under the Central Government.Determined by the provincial people’s government authorized by the people’s governments at all levels, the people’s government to determine the principle of division should refer to the building area, decoration standards and other factors.From the authority changes in the above policies can be seen, the distinction between ordinary residential and other residential , Involving land costs, construction costs, decoration standards, such as residential image Factors aspects of these factors are quite different depending on its location. For example, differences in consumer attitudes and value orientation developed areas and undeveloped areas of direct impact of differences in housing standards. In view of the above, I