摘要
本文论述了我国土地增值税的主要内容及其征收方式的演变过程,分析了土地增值税从以预征缴纳为主改变为清算制可能对房地产市场产生的影响,研究了在清算制执行过程中可能出现的问题,并提出了相应的政策建议。
This paper discusses the main contents of the land value - added tax and its evolvement process of the way of levying, analyzing the influence brought on change of ratepaying system of land value - added tax from expropriation in advance to liquidation, studying the problem with possible emergence in performance of the new system, and put forward the countermeasure.
出处
《特区经济》
北大核心
2007年第5期158-159,共2页
Special Zone Economy
关键词
房地产市场
土地增值税
清算制
real estate market
Land increment tax
liquidation system
