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土地税制是一种重要的土地经济政策工具,具有优化土地资源配置、提高土地经济效率的功能。我国现行土地税制始于20世纪80年代初期,经过近20年的发展,形成了以房产税、城镇土地使用税、契税等为主体税种的现行土地税收体系。 《中华人民共和国契税暂行条例》于1997年颁布实施。征收土地契税,为地方政府聚敛了大量资金,在地方经济建设中发挥了积极作用。本文对土地契税征收过程中存在的问题进行分析探讨,对改进土地契税征收工作提出了一些有价值的意见和建议。
Land tax system is an important land economic policy tool, with the function of optimizing the allocation of land resources and improving the economic efficiency of land. The current land tax system in our country started in the early 1980s. After nearly 20 years of development, the present land tax system has been formed with property tax, urban land use tax and deed tax as the main types of taxes. The “Provisional Regulations of the People’s Republic of China deed tax” promulgated in 1997. Land deed tax levied for the local government has amassed a lot of money in the construction of local economy has played an active role. This article analyzes and discusses the existing problems in the levy of land deed tax, and puts forward some valuable opinions and suggestions on how to improve levy of land deed tax.