中国土地增值税征收问题研究——背景、效果和建议  

Study on the Effect of Enforcing Land Value Increment Tax in China

作　　者：叶剑平[1] 杨乔木[1] 施昱年[1] 赵燕军[1] 

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《北京社会科学》2014年第5期21-27,共7页Social Sciences of Beijing

摘　　要：中国是世界上少数几个开征土地增值税的国家和地区之一,自从1994年1月1日开征以来,土地增值税在增加政府财政收入、抑制土地投机行为和调节收入分配等方面发挥了重要作用;同时,在理论分析和实践操作中,对于土地增值税的征收依据、征管程序以及征收效果也出现了很多争论。通过回顾土地增值税开征背景以及近年来征收和调控效果的实证研究,系统分析了当前土地增值税征收过程中的主要问题,并提出相应的政策建议。China is one of the few countries and regions in the world that levy land value increment tax. Since the collection started on January 1, 1994, the land value increment tax has played an important role in several aspects, such as increasing the government revenue, restraining land speculations, and regulating income distribution. Meanwhile, many debates have arisen as well, with regard to its collection basis, collection and management procedures, and the imposition effect on both theoretical analysis level and practical operation level. This paper reviews the collection start-up background, studies the empirical research carried out on recent collection and regulation effectiveness, systematically analyzes the major issues existing in current collection process, and puts forward policy recommendations accordingly.

关 键 词：土地增值税 征收背景 征收效果 调控效果 

分 类 号：F810.422[经济管理—财政学]