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我在《发展房地产业的途径》一文(见1987年8月28日《人民日报》)中,曾经原则地提出:“在转移土地使用权时,由于地理位置的优越而‘自然增值’的部分,应当通过‘土地增值税’收归国家。”今天,运用这个税收杠杆调节房地产市场价格的必要性更加迫切了。我想就这个问题谈一些看法,供大家讨论。我国的土地所有权属于国家(城市)或集体(农村),而土地使用权则是可以转让的。在有计划的商品经济条件下,存在着两种转让:一
In my article “Approaches to Real Estate Development” (see People’s Daily, August 28, 1987), it was stated in principle: “The part of ’natural appreciation’ due to its superior geographical position in the transfer of land use rights , It should be reverted to the country through ’land value increment tax’. ”Today, the need to use this tax lever to regulate the real estate market is even more pressing. I would like to make some comments on this issue for discussion. China’s land ownership belongs to the state (city) or collective (rural), and land use rights are transferable. Under a planned commodity economy, there are two types of transfers: one