刍议我国土地增值税改革取向  

A Tentative Analysis on the Reform Orientation of Land Value-added Tax in China

作　　者：方东霖[1] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《涉外税务》2011年第11期36-38,共3页International Taxation In China

摘　　要：我国现行的土地增值税政策在房地产调控中存在征税范围偏窄、计税依据不合理、税负过重、优惠政策不健全和征管体制不完善等问题。针对土地增值税的这些问题,本文提出拓宽征收范围、调整计税依据、减轻税负、健全优惠条款以及加强征管等政策建议。Current land value-added tax policy in China has been suffering a series of problems like narrow tax scope, unreasonable taxable basis, heavy tax burden, unsound preferential policy and imper- fect system of collection and administration. For all these problems concerning land value-added tax, this paper proposes some related policy suggestions like expanding tax scope, adjusting taxable basis, easing tax burden, improving preferential clauses, enhanc- ing tax collection and administration.

关 键 词：土地增值税 房地产市场 调控 

分 类 号：F812.42[经济管理—财政学]