中国国土资源经济Issue(10)：25-29,5.
土地税费政策参与宏观调控的实践研究
Practical Research on the Involvement of Land Tax Policy in Macroeconomic Regulation
王燕东 1吕宾 1秦静1
作者信息
- 1. 中国国土资源经济研究院，北京 101149
- 折叠
摘要
Abstract
Through analyzing the practice effect of the involvement of land tax policy in macroeconomic regulation, such as tax on farmland used for nonagricultural purposes, urban land use tax, land value-added tax, new construction land use fees, and idle charges, some problems are relfected in the course of the involvement of land tax policy in macroeconomic regulation. Speaking in overall terms, there are irrationalities in structure of taxation system;low taxes are paid for the acquisition of land;too narrow levy scope has been devoted to the tax for land tenure;and it is dififcult in tax policy implementation of land transfer. In response to this, this paper suggests that we must optimize the design of the land tax system, and strengthen the government's macro-regulatory functions. We must implement differential tax standards for the acquisition of land, and increase the tax bearing on land tenure. In addition, we must enhance our efforts to collect and control tax on land transfer.关键词
土地税费/宏观调控/土地取得环节/土地保有环节/土地流转环节Key words
land taxes and fees/macroeconomic regulation and control/land acquisition/land tenure/land circulation link分类
管理科学引用本文复制引用
王燕东,吕宾,秦静..土地税费政策参与宏观调控的实践研究[J].中国国土资源经济,2014,(10):25-29,5.
