土地使用税的国内外比较  

Comparison of Land Using Tax at Home and Abroad

作　　者：马敏[1,2] Ma Min

机构地区：[1]上海市国土资源调查研究院,200072 [2]中国土地勘测规划院上海土地政策实证研究基地,200072

出　　处：《科学发展》2019年第2期88-96,共9页Scientific Development

摘　　要：当前土地税收主要集中在土地转让环节,同时一些行政性划拨土地几乎无征税,造成一些单位或个人土地开发与利用成本较低,土地利用率与闲置率呈现出明显两极分化。建议在土地税制上,根据市场环境完善城镇土地使用税与耕地占有税,使税制结构更加合理布局,并进一步优化土地税收标准,使税种和标准能够与市场经济发展水平和规律相适应。同时,完善土地增值税制度,简化计税办法,改革征收方式,确保土地的增值部分应收尽收。At present,land tax mainly concentrates on the link of land transfer.At the same time,there is almost no tax on some administrative allocated land,which results in the low cost of land development and utilization of some units or individuals,and the obvious polarization between land use rate and idle rate.It is suggested that in the land tax system,the urban land use tax and the cultivated land possession tax should be improved according to the market environment,as to make the structure of the tax system more reasonable,and further optimize the land tax standards,so that the types and standards of tax can be adapted to the development level and law of market economy.At the same time,we should improve the land value-added tax system,simplify taxation methods,and reform the collection methods,to ensure that the artificial value-added part of the land is fully collected.

关 键 词：土地税 以税控地 征收机制 

分 类 号：F301.22[经济管理—产业经济]