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税收作为国家财政收入的重要组成部分以及宏观调控政策的手段,在房地产市场发展中发挥着重要作用。随着房价上涨,房地产行业相关税收政策备受关注。土地增值税作为对房地产行业调控的重头戏,格外瞩目。近期随着央视每周质量报告对“土地增值税欠税门事件”的报道,土地增值税被推上风口浪尖。笔者拟从土地增值税在组织财政收入、宏观调控和土地收益分配三方面的作用展开,纵观自1994年以来土地增值税制度的改革历程。重点分析北京地区,房地产行业土地增值税的现行政策和存在问题。最后,配合我国税制改革的方向,提出短期和中长期针对房地产行业的土地增值税改革建议。
As an important part of the national financial revenue and the means of macro-control policies, tax revenue plays an important role in the development of the real estate market. With the rising prices, real estate tax related policies of concern. Land value-added tax as the highlight of the real estate industry regulation, especially note. With the recent CCTV weekly quality report on the “Land Value Added Tax default door incident,” the report, land value-added tax was pushed to the cusp. The author intends to start from the role of land value increment tax in the organization of fiscal revenue, macroeconomic regulation and control and land revenue distribution, reviewing the reform process of land value increment tax system since 1994. Focus on the analysis of the existing policies and existing problems of land value increment tax in Beijing and real estate industries. Finally, in line with the direction of China’s tax reform, proposed in the short and medium term for the real estate industry, land value-added tax reform proposals.