论我国土地增值税征管现状——关于央视与房企“欠税门”争论的再思考  

The Status of Collection and Management of the LAT in China——Rethinking the Dispute of“Taxes Event”Between CCTV and Real Estate Companies

作　　者：向书乐 赵永红 

机构地区：[1]中共江苏省委党校,江苏南京210009 [2]国家统计局江苏调查总队,江苏南京210009

出　　处：《安徽行政学院学报》2014年第4期33-38,共6页Journal of Anhui Academy of Governance

摘　　要：土地增值税是国家调节土地增值收益、防止房地产行业暴利、抑制高房价的重要工具。但在实际操作中,由于税制设置、征收管理等方面存在的问题,使得该工具并未发挥令人满意的功效。2013年末,央视关于房企"欠税门"的报道,引起了社会的广泛关注和房地产企业的强烈反击。这都说明土地增值税的确是一笔"糊涂账"。文章旨在对土地增值税在国内的产生、演化、现状做一个综合的介绍,阐明导致此种局面的必然性,并对土地增值税的征管提出对策及建议。LAT（Land Appreciation Tax） is a very important tool for government to regulate land appreciation income,and prevent excessive profits of real estate companies ,and suppress irrational high price of house. But in fact ,all of above have never achieved satisfactory results due to some problems. At the end of 2013,news which was broadcasted in CCTV about“real estate companies arrear LAT”aroused controversy. It shows that the collection and management of LAT in China is confusing. This paper aims to introduce comprehensively the origin and evolution of LAT in China ,try to explain why and how this happened,and make some countermeasures and suggestions to solve this problem.

关 键 词：土地增值税 预征率 地方税务部门 

分 类 号：F301.2[经济管理—产业经济]