土地增值税清算规则的审思与矫正  

Rethinking and Correcting Land Value-added Tax Liquidation Rules

作　　者：佘倩影 SHE Qianying(Law School,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]北京工商大学法学院,北京100048

出　　处：《中国土地科学》2025年第1期40-49,共10页China Land Science

基　　金：2024年度国家社科基金青年项目“优化要素配置的税法创新研究”(24CFX050)。

摘　　要：研究目的:检视土地增值税清算规则变化的正当性和合理性,揭示土地增值税法律适用争议的根本原因,推动建构更具稳定性、公平性和协调性的不动产税体系。研究方法:规范分析法、价值分析法、历史分析法。研究结果:(1)土地增值税清算单位在税收政策调整和征管实践中由“项目”逐渐演化为项目内的不同房地产“类型”,造成纳税人实体权利与程序义务的重大不确定性,这是近年来土地增值税争讼不断的根本原因。(2)分类清算是纳税人适用普通标准住宅税收优惠时的一种选择性核算规范,实行分类清算的前提是允许项目内盈亏互抵,并采用与房地产市场价值配比的分摊方法,以体现纳税人客观真实的给付能力。(3)当前的清算规则不符合成本与费用配比原则,也缺乏与现行土地增值税规则体系的关联性与协调性,容易侵蚀盈利性财产本体,违背税收公平原则。研究结论:在土地增值税的制度设计上,应明确“项目/分期项目”的判定标准,统一制定法中“清算项目”的规范性意涵,区分不同核算方式下收入确认和成本扣除口径,加强房地产相关税种之间的制度协调,以实现公平合理课税,促进商品房和土地市场平稳健康发展。The purposes of this study are to review the legitimacy and reasonableness of the changes in land value-added tax(LVAT)liquidation rules,to reveal the underlying causes of the disputes over the legal application of LVAT,and to promote the construction of a real estate tax system that is more stable,fair and coordinated.The research methods include normative analysis,value analysis and historical analysis.The results show that:1)LVAT liquidation unit has gradually evolved from a“project”to different real estate“types”within a project in the adjustment of tax policies and the practice of collection and management,resulting in significant uncertainty of taxpayers’substantive rights and procedural obligations.It is the fundamental cause of the continuous disputes over land value-added tax in recent years.Consequently,the land value-added tax has been subject to continuous litigation in recent years.2)The categorized liquidation is a selective accounting standard for taxpayers applying tax preferences for ordinary standard residences,and the prerequisite for the implementation of categorized liquidation is to allow the gain and loss within the project to offset each other and to adopt the apportionment method that matches with the market value of the real estate,to reflect the taxpayer’s objective and real ability to pay.3)The current liquidation rules are not in line with the principle of matching costs and expenses,and lack relevance and coordination with the current system of land value-added tax rules,which tends to erode the profit-making property owners and violates the principle of fairness in taxation.In conclusion,in the design of the land value-added tax system,the criteria for determining“project/phase-in project”should be clarified,the normative meaning of“liquidation project”should be unified,the calibration of revenue recognition and cost deduction should be differentiated under different accounting methods,and the coordination of the system between related taxes should be strengthene

关 键 词：土地增值税制度 土地增值税清算 税法规制 税收公平 

分 类 号：F301.0[经济管理—产业经济]