中国土地税收法律制度改革研究

发布时间：2018-03-14 05:31

本文选题：土地税　切入点：改革　出处：《华东政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：“土地是财富之母，劳动是财富之父”，，土地税是税收史上最早出现的税种，历来是各国家和地区财政收入的重要组成部分。国外学者很早就开始研究土地税：威廉配第在《赋税论》中对土地税的理论依据进行阐述，之后学者们分别对土地税功能设置、土地税税负的转嫁与归宿、土地税计税依据、土地税收效应等问题进行了深入研究和探讨。而我国古代并没有系统的土地税理论，主要散见于土地制度改革的思想中，近代孙中山提出的“平均地权”的思想对地价税与土地增值税的发展具有重要意义。新中国成立后，由于我国土地流转制度建立较晚，学者们对土地税理论的研究始于20世纪80年代中期，主要研究土地税的国际比较、具体税制设计、土地税的功能与目标、土地税改革设想等问题。在土地税实践中，西方国家大多将土地税归入财产税之列，土地税在贫富差距日益扩大的社会中，发挥着调节土地级差收益分配的重要功能。在土地公有制的中国，土地税同样也属于财产税，土地所有权与土地使用权可以分属于不同主体，土地使用权可转让、出售给私人，国家将土地流转中的增值收益作为财富征收土地税，以期达到增加财政收入、管理土地资源、调节土地财富分配的作用。在我国社会贫富差距不断扩大的今天，如何利用土地税调节社会财富公平分配是一个极重要的命题。此外，十八大报告明确提出深化财税体制改革的要求，财产税作为解决社会财富分配的重要手段，是未来财税制度改革的重点之一。而作为财产税重要组成部分的土地税，也应在此次改革中做出顺应当前社会与经济发展的变革。文章第一部分对比研究了中西方古代的土地税收制度，与西方财产税性质的土地税相比，中国古代的土地税并非现代意义上的土地税，而是涉及土地的税收制度。中国现代土地税开端于清末，德国在胶州湾征收的地价税和土地增值税。文章第二部分对中国现行的土地税进行界定，对土地税的三种具体税种进行评析。然后介绍了土地税改革的四大理论铺垫：马克思主义地租理论、所有权理论、孙中山的“平均地权”思想和社会政治功能理论，为我国土地税改革奠定基础。文章第三部分通过对我国目前的土地税现状的评价，总结出我国土地税收法律制度的一些问题：立法层级低，缺乏权威性；税制设计不合理，税收缺乏弹性，调节财富分配明显不力；“重流转、轻保有”的现状，刺激土地投机的同时阻碍了土地资源的优化配置；土地税征管效率低，使得国有土地收益不断流失。文章第四部分对其他国家和地区的经验进行借鉴，第五部分建议变革我国土地税收法律制度，并提出总体思路和详细对策：坚持“宽税基、少税种、低税率”原则、合理分配土地使用各环节税负原则和税收效率原则的基础上进行变革；厘清我国土地租税费关系，形成“明租、正税、少费”的现代土地租税费体制；将“从量计征”的计税方式改革为“从价计征”，使土地税更好发挥调控功能；对土地增值税、城镇土地使用税提出具体制度设想，以期实现土地税收法律制度的内部优化；最后，改革土地税收征管制度及配套措施，从而实现税收公平和效率。文章的创新之处有：（1）顺应社会主义市场经济发展、目前财税制度改革的前沿热点，从如何调节土地级差收益分配的角度出发对现行土地税收法律制度改革提出建议。（2）运用比较研究和综合分析的方法，考察其他国家和地区的土地税收法律制度，比较借鉴他们的先进经验，为今后改革提供参考。然而，由于研究能力的局限，文章也存在一些不足之处：关于土地税收基本课税要素调整对土地税收及土地交易市场的影响缺乏有利的数据支持，文中的数据大多来源于网络，缺少实际调研。由于篇幅有限，本文并未对土地税收的具体税种的改革进行深入探讨。
[Abstract]:"Land is the mother of wealth, labor is the father of wealth, land tax is the earliest history of tax tax, has always been an important part of fiscal revenue in different countries and regions. Foreign scholars have started to study land tax: William petty in the < > of tax theory of land tax theory described, after the scholars of land tax functions, transfer and incidence of land tax, land tax tax basis, discusses and studies the land tax effect. But in ancient China did not land tax system theory, mainly scattered in the land reform of the system of modern thought, put forward by Sun Zhongshan" the average land ownership "thought of land tax and land value-added tax has an important significance to the development of new China. After the establishment of the land transfer system in our country started later, scholars of the land tax theory began in twentieth Century 80 In the mid-1990s, the international comparison of land tax, the specific tax system design, the function and objectives of land tax, the reform of land tax and other issues were mainly studied.
In the land tax practice, most of the western countries will be included in the list of property tax, land tax, land tax in the widening gap between the rich and the poor in the society, plays an important role in regulating the distribution of income differential land. In the Chinese public ownership of land, land tax also belongs to property tax, land ownership and land use rights can be divided into belong to different subjects, the land use rights can be transferred, sold to private, the state will in the transfer of land value-added income wealth as a land tax, in order to increase revenue, the management of land resources, adjusting land wealth distribution effect. In our society, the widening gap between rich and poor today, how to use land tax to regulate social wealth fair distribution is a very important proposition. In addition, the eighteen report clearly put forward to deepen the reform of the fiscal and taxation system, property tax as the important means to solve the distribution of social wealth, is In the future, one of the key points in the reform of fiscal and taxation system is land tax, which is an important part of property tax. We should also make changes in this reform to adapt to the current social and economic development.
The first part of the comparative study of the ancient land tax system in the west, compared with the nature of western property tax land tax, land tax is China ancient modern land tax, land tax system. It relates to China modern land tax beginning in the late Qing Dynasty, Germany in the Gulf of Jiaozhou levied land tax and land value tax. The second part of the paper defines the current land tax China, three kinds of specific taxes on land are analyzed. Then this paper introduces four major theories of land tax reform: Marx's land rent theory, ownership theory, the average land ownership "thought and Sun Zhongshan's theory of" social and political functions, to lay the foundation for tax reform my homeland. In the third part, through the evaluation of China's current land tax status, and summarizes some problems of China's legal system of land tax: the legislative level is low, the lack of right Wei; tax system design is unreasonable, lack of tax elasticity, regulate the distribution of wealth was weak; "the circulation status of light retain", stimulate land speculation and hinder the allocation of land resources; land tax collection efficiency is low, the continuous loss of state-owned land revenue. The fourth part of the article to learn from other countries and regions the experience of the fifth part changes in China's legal system of land tax, and puts forward the general idea and detailed countermeasures: adhere to the "broad tax base, low tax, low tax rate" principle, based on rational allocation of land use in each link tax negative principle and efficiency principle of Taxation on change; clarify our land relationship, the formation of "rent, tax, land tax fee system of modern less"; "the way of tax from the amount levied for the reform of" ad valorem ", that the land tax play a better control function; The specific system assumption of land value-added tax and urban land use tax is put forward, so as to achieve the internal optimization of land tax law system. Finally, we should reform the land tax collection and management system and supporting measures, so as to achieve tax equity and efficiency.
The innovations of this paper are: (1) with the development of the socialist market economy, frontier of present taxation system reform, how to adjust the distribution of income from the perspective of differential land put forward suggestions on the current legal system of land tax reform. (2) using the method of comparative research and comprehensive analysis, study the legal system of land tax in other countries and regions the comparison of their advanced experience, provide a reference for future reform. However, because of the limitations, the article also has some shortcomings: the basic elements of tax on land tax adjustment of land tax and land market is affected by the lack of favorable data support, the data are from the network, the lack of actual research. Due to limited space, this paper does not reform specific taxes on land tax are discussed.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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