税制绿化背景下的城镇土地使用税改革  

Reform of Urban Land Use Tax Under the Background of Tax System Greening

作　　者：张梦昊 ZHANG Menghao(School of Law,South-Central University for Nationalities,Wuhan 420072,China)

机构地区：[1]中南民族大学法学院,湖北武汉420072

出　　处：《福建商学院学报》2020年第6期38-46,56,共10页Journal of Fujian Business University

摘　　要：考察土地使用税的制度变迁,发现当下立法更多是将土地经济价值纳入土地使用税的考虑范围之内,注重通过征税发挥土地经济价值。归因于这种定位,土地使用税不仅内在价值严重失衡,且制度本身存在诸多弊病。若不加以改正,将可能造成严重的土地生态破坏,致使土地使用税丧失存在基础。为走出困局,需要调整土地使用税的价值定位,在平衡生态与经济双重价值的基础上调整现有制度内容;优化征管机制,建设信息共享平台,保障税收有效课征。By examining the changes in the system of land use tax,we can find that the current legislation is more to include the economic value of land in the consideration of land use tax,focusing on the economic value of land through taxation.Due to this position,the land use tax not only has a serious imbalance in its intrinsic value,but also has many shortcomings in the system itself.If not corrected,it may cause serious ecological damage to the land and lose the foundation of land use tax.In order to get out of the difficulties,it is necessary to adjust the value orientation of land use tax and the content of the existing system on the basis of balancing the dual values of ecology and economy;optimize the collection and management mechanism and build an information sharing platform to ensure effective tax collection.

关 键 词：城镇土地使用税 税制绿化 生态价值 

分 类 号：F810.422[经济管理—财政学]