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在这次税改中,土地增值税暂行条例,引起中外各界比较强烈的反响,给房地产业带来不小的震动。应该看到,土地是一种特殊资源,是国家的财富。我国推出土地增值税,既是适时的也是必要的。因为房地产业是我国新兴产业,原有的按纳税人实际占用土地面积而征收的房地产税和土地使用税,已不能适应目前新形势发展的要求。过去我国的指导思想是土地所有权归国家公有,所有权转移基本不存在“增值”收益,因此对土地增值没有切实可行的税收法规。由于我国目前逐步在向市场经济转轨,土地增值税暂行条例的推出,无疑有利于及时规范土地市场转让行为,
In this tax reform, the Provisional Regulations on Land Appreciation Tax has aroused strong repercussions from all walks of life both at home and abroad, bringing about a real shock to the real estate industry. It should be noted that land is a special resource that is the country’s wealth. The introduction of land value increment tax in our country is both timely and necessary. Because the real estate industry is an emerging industry in our country, the existing real estate tax and land use tax levied according to the actual area occupied by the taxpayers can not meet the current requirements of the new situation. In the past, our country’s guiding principle was that land ownership should be owned by the state, and there should be no “value-added” income for the transfer of ownership. Therefore, there was no practical tax regulation on land appreciation. As our country is gradually transitioning to a market economy, the introduction of the Provisional Regulations on Land Appreciation Tax will undoubtedly help regulate the transfer of the land market in a timely manner,