中国国土资源经济2016，Vol.29Issue(12)：28-32,44,6.
城镇土地集约利用税费调控制度研究
Tax Regulation System of Urban Land Intensive Use
许喆 1孟蒲伟 1李玉峰1
作者信息
- 1. 北京舜土规划顾问有限公司，北京 100070
- 折叠
摘要
Abstract
Based on a brief analysis of the current land tax policies, this paper puts forward the current institutional problems in China as follows. The orientation of tax control policy is not clear in land acquisition link, the tax control fails to relfect the purpose of land reusing in retention link, and the tax control policies don't engage with the industrial control policies in transfer link. Meanwhile, we put forward adjustment suggestions of land tax policies in acquisition, retention and transfer links, from the perspective of intensive land use. Firstly, implement the differential taxation system in land acquisition link, and clarify the policy orientation of land allocation from the supply side. Secondly, optimize the land tax structure and impose higher taxes in retention link. Thirdly, promote the land tax control policy to engage with the industrial control policy in transfer link, and encourage the government to mitigate taxes in the transfer link of industrial land.关键词
土地税费/集约利用/取得环节/保有环节/转移环节Key words
land tax/intensive use/acquisition link/retention link/transfer link分类
管理科学引用本文复制引用
许喆,孟蒲伟,李玉峰..城镇土地集约利用税费调控制度研究[J].中国国土资源经济,2016,29(12):28-32,44,6.
