促进新型城镇化健康发展的土地税制研究

发布时间：2017-01-31 19:18

Abstract:
Nearly forty years on the road to the reform and opening in China, urbanization construction has made remarkable achievement. In the process of development, the land is always carries the fundamental economic and social development, human beings rely on, but the land resources of our country gradually presents the unbearable the plight of human development speed. In order to adapt to the country a new round of development of the construction of the "new urbanization" requirements, to the road of intensive land utilization, this article attempts from the optimization of the structure of the current land tax system, promote the rational use of land resources Angle were analyzed, and points out the existing problems in land tax system, and puts forward the corresponding reform Suggestions.
Key words: urbanization;land tax system ;land sustainable use

一、我国城镇化发展现状与新型城镇化建设
1.1 城镇化发展现状
1.2 “新”在何处
二、我国现行的土地税收体制
2.1 法律确立土地税制
2.2 存在的问题
三、现行土地管理方式引发的问题
3.1地方政府依赖“土地生财”造成过度开发
3.2土地出让金巨大与土地税收收入较小的不平衡
四、完善我国新型城镇化过程中土地税制的改革建议
4.1 积极推进土地税制改革
4.2 土地税制改革配套措施保障

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本文编号：239502