土地增值税的制度缺陷与发展趋势

发布时间：2018-02-27 09:37

本文关键词： 土地增值税涨价归公先预征后清算税收法定主义　出处：《当代经济管理》2015年10期 　论文类型：期刊论文

【摘要】：课征土地增值税的基本依据在于,土地资源稀缺性或公共投资带来的自然增值部分,理应由政府运用税收工具汲取收益并进行公平分配或"涨价归公"。而我国开征此税的初衷更多地体现在调节房地产市场,通过增加土地转让环节税负来抑制市场的投机行为。文章认为,土地增值税制度的现实表现与设计初衷相去甚远。该税种的制度缺陷主要表现在,单一化政策工具职能、目标定位存在偏差、税制要素不明确和"先预征后清算"模式的征管困境等方面。新一轮财税体制改革中,无论是否沿用土地增值税的名称,对土地自然增值部分课税是现代财产税应有的内涵,也构成了当前地方税体系建设的重要组成部分。只有遵循税收法定主义,清理整顿土地及房屋建设和交易环节税费,进行一体化的房地产税税制设计,才可能实现土地房屋资源的优化配置,促进房地产市场的健康发展。
[Abstract]:The basic basis for levying a land value-added tax is that the scarcity of land resources or the natural value-added component of public investment, The government should use tax tools to absorb the income and carry out fair distribution or "increase in price". However, the original intention of our country to levy this tax is more embodied in regulating the real estate market. By increasing the tax burden on the transfer of land to curb the speculative behavior of the market, the article holds that the actual performance of the land value-added tax system is far from the original intention of design. In the new round of fiscal and taxation system reform, whether or not the name of land value-added tax is used or not, there are some aspects such as the deviation of target orientation, unclear tax elements and the dilemma of collection and management in the mode of "pre-levy before liquidation". The taxation of the natural value-added part of land is the connotation of modern property tax, and it also constitutes an important part of the construction of the current local tax system. Only following the principle of tax legalism, cleaning up and rectifying the taxes and fees in land and housing construction and transaction, It is possible to optimize the allocation of land and housing resources and promote the healthy development of the real estate market by designing an integrated real estate tax system.
【作者单位】：中国社会科学院经济研究所;安徽财经大学财政与公共管理学院;
【基金】：国家社会科学青年项目《构建地方税体系研究》(13CJY108)
【分类号】：F812.42

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