土地增值税的制度缺陷与发展趋势  

The System Defects of the Land Appreciation Tax and Its Developing Tendency

作　　者：董黎明[1,2] 高磊[2] 

机构地区：[1]中国社会科学院经济研究所,北京100836 [2]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《当代经济管理》2015年第10期91-97,共7页Contemporary Economic Management

基　　金：国家社会科学青年项目<构建地方税体系研究>(13CJY108)

摘　　要：课征土地增值税的基本依据在于,土地资源稀缺性或公共投资带来的自然增值部分,理应由政府运用税收工具汲取收益并进行公平分配或"涨价归公"。而我国开征此税的初衷更多地体现在调节房地产市场,通过增加土地转让环节税负来抑制市场的投机行为。文章认为,土地增值税制度的现实表现与设计初衷相去甚远。该税种的制度缺陷主要表现在,单一化政策工具职能、目标定位存在偏差、税制要素不明确和"先预征后清算"模式的征管困境等方面。新一轮财税体制改革中,无论是否沿用土地增值税的名称,对土地自然增值部分课税是现代财产税应有的内涵,也构成了当前地方税体系建设的重要组成部分。只有遵循税收法定主义,清理整顿土地及房屋建设和交易环节税费,进行一体化的房地产税税制设计,才可能实现土地房屋资源的优化配置,促进房地产市场的健康发展。The basis of imposing Land Appreciation Tax( LAT) lies in the scarcity of land resources or natural appreciation part from public investments. LAT should be distributed by government fairly or return to public through tax instruments, or be applied to the rule of 'prices go public'. In China, the original intention of the tax more is reflected in regulating the real estate market, aiming at curbing market speculation through increasing the land transfer tax. The article argues that the actuality of LAT system steps far away from its original design. The deficiencies in the system mainly reflected in its single function of the policy, its target deviations, its uncertainty of taxation factors, its levy difficulties of the 'pre-collection and then liquidation' mode, and so on. The trends of reformation mean that whether the name of LAT is adopted, levy for natural part of LAT should be the meaning of modern property taxes and is also an important part of the current local tax system construction. Only if the tax legalism is followed, land and housing-related taxes is straightened, and the real estate tax system is integrated, the optimal allocation of land and housing resources could be achieved, which promotes the normal development of real estate market.

关 键 词：土地增值税 涨价归公 先预征后清算 税收法定主义 

分 类 号：F812.42[经济管理—财政学]