房产税与土地出让金的匹配制度探究  

Inquiry To Property Tax And land Transfer Matching System

作　　者：张文明[1] Zhang Wen-ming(Guangdong University Of Finance ＆ Economic, Guangzhou China 510320)

机构地区：[1]广东财经大学,广东广州510320

出　　处：《广西政法管理干部学院学报》2016年第5期112-115,共4页Journal of Guangxi Administrative Cadre Institute of Politics and Law

摘　　要：从沪渝与香港房产税和土地出让金的比较分析来看,香港差饷税和批租制与年租制相结合的土地出让金制度协调发展,对中国大陆房产税与土地出让金制度的完善有一定的借鉴意义,中国大陆沪渝现行房产"增量税"与"豪宅税"和土地出让金可能出现重复征税困境,需要完善房产税与土地出让金制度使其相匹配,避免重复征税的矛盾。A Comparative Analysis of Hong Kong and Shanghai and Chongqing property tax and land transfer payments, the tax rates in Hong Kong and Earmarking system combined with the annual rent of the land transfer system coordinated development and improvement of the Chinese mainland property tax land transfer system there are certain significance, the current Chinese mainland Shanghai and Chongqing property ＂tax increment＂and ＂luxury tax＂ and the possible duplication land transfer tax predicament, the need to improve the property tax and land transfer system to match, avoid duplication syndrome tax contradictions.

关 键 词：房产税 批租制 年租制 土地出让金 匹配 

分 类 号：DF432.3[政治法律—经济法学]