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一为了规范房地产市场行为,完善税收体制建设,调节房地产收益的分配,经过长期的酝酿准备,1993年12月13日正式出台了《中华人民共和国土地增值税暂行条例》。《条例》出台以后,各方面反映不一。作为国家,各方面的意见是应该听取的。但是,在对待这个问题上,应该有一个原则的立场,或者说有一个衡量它的好坏得失的标准。这个标准只能是:要符合经济发展的客观规律;要体现中国的国情和特色;要有利于促进社会主义市场经济的建设。以这些条件为标准,首要的问题是必须坚持设立土地增值税;其次才是怎样使土地增值税完善和合理的问题。
In order to standardize the real estate market behavior, improve the tax system, adjust the distribution of real estate revenue, after long-term brewing preparations, December 13, 1993 formally promulgated the “Provisional Regulations of the People’s Republic of China Land Appreciation Tax.” After the promulgation of the “Regulations,” various aspects have been mixed. As a nation, all opinions should be heard. However, there should be a principled stand on this issue or a measure of its pros and cons. This standard can only be: to comply with the objective law of economic development; to reflect China’s national conditions and characteristics; and to promote the building of a socialist market economy. Taking these conditions as the standard, the most important issue is that we must insist on setting up a land value increment tax, and secondly, how to make the land value increment tax perfect and reasonable.