土地税收政策的历史变迁及改革建议

发布时间：2018-06-28 05:05

本文选题：历史视角 + 土地　；参考：《税务研究》2016年03期

【摘要】：土地是人类赖以生存和发展的基本条件,是经济活动的载体和基础。中国的政治问题源于经济问题,经济问题源于土地税收问题。从贡、助、彻到摊丁入亩,我国历朝历代的土地税收制度的变迁,都带来了政治和制度的变革。我国当前虽然已经取消农业税,但是农民赖以生存的土地在被征用时,却未能给农民带来应有的收益。同时,对于城市的土地,仍然征收大量的税收,存在着税负重、重复征收、税费不清、税收优惠混乱等诸多问题。为此,有必要加强对土地的审计力度,摸清建设用地的实际使用情况,为调整相关税收征收标准提供依据,并适当简并与土地相关的税种,降低土地或房屋流通环节的税收负担。
[Abstract]:Land is the basic condition for human survival and development, and the carrier and foundation of economic activities. China's political problems stem from economic problems and economic problems from land tax issues. From tribute to aid, the changes of the land tax system brought about political and institutional changes. Although the agricultural tax has been abolished in our country at present, the land on which farmers depend for survival has failed to bring the peasants the benefits they should have when they are expropriated. At the same time, for urban land, still collect a large number of taxes, there are many problems such as heavy tax burden, repeated collection, unclear taxes and fees, confusion of tax preferences, and so on. To this end, it is necessary to strengthen the audit of the land, to find out the actual use of the construction land, to provide the basis for adjusting the relevant tax collection standards, and to appropriately degenerate the types of taxes related to the land, Reduce the tax burden on the circulation of land or houses.
【作者单位】：中南财经政法大学财政税务学院;
【基金】：中南财经政法大学2013度“研究生创新教育计划”项目,(项目编号:2013B0301)
【分类号】：F812.42;F301.3

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