关于土地增值税改革的若干思考

Thought about the Reform of Increment Tax on Land Value

土地增值税是我国开征的一个新兴税种。该税种不但有违税收的立法原则 ,而且 ,土地增值额与企业所得税应纳税所得额计算有雷同之处 ,对纳税人同一笔收入有重复计税现象。建议取消土地增值税 ;规范城镇土地使用税 ;发挥市场机制的作用 。

The increment tax on land value is a new type of tax in China. The paper thinks that it goes against the principle of tax legislation. And there are duplicates in counting the taxable amount of income. The paper advises to cancel it, standardize the land use tax, bring the functions of market mechanism into full play and safeguard the legal operation.