试论土地增值税的保留与完善

The Tentative Plan to Perfect Land VAT

针对取消或停征土地增值税的说法,着重分析应当保留土地增值税的几个理由,并特别强调土地增值税在抑制投机、防止虚热方面所特有的"自动稳定器"的功能。结合国有土地实行年租制改革的可能以及日趋成熟的改革房地产税的研究,提出对土地增值税适当作些调整,使之长期发挥作用的建议。

There exist some problems in the current Land VAT, for example, it holds up the circulation of real estate, and it cannot satisfy the needs of the present economic development .But because Land VAT is of great importance in house and land market, Land VAT policies should be regulated moderately rather than abolishing it, meanwhile some relative reforms should be carried out.