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深圳经济特区自1980成立以来,在全国率先打破了传统的土地管理制度,实行土地有限年期有偿使用,并允许土地使用权有偿转让制度,建立与开放了城市土地市场,为我国城市土地管理制度的改革探索了一条成功的道路。也为城市财政开辟了一项重面的财源。与此同时,对国有土地使用权转让的征税问题就显得十分迫切。本文拟对此谈点看法。
Since its establishment in 1980, the Shenzhen Special Economic Zone has taken the lead in breaking the traditional land management system in the country, practicing paid use of land for a limited number of years and allowing the system of paid transfer of land use rights, establishing and opening up the urban land market, The reform has explored a road to success. It also opened up a heavy source of financial resources for urban finance. At the same time, the issue of taxation of the transfer of the right to use state-owned land appears very urgent. This article intends to talk about this view.