现行土地增值税的税法解读

Analysis of Present-Land Value Added Tax

本文从分析土地增值税相关行政法规、部委规章、规范性文件、地方规章、地方行政法规入手,在《关于房地产开发企业土地增值税清算管理有关问题的通知》颁布后引发的房地产行业大震动的背景下,分析该通知的内容、性质与作用,认为该通知仅是管理性文件,其出台并非土地增值税的开征。文章对现行土地增值税制度及其实施状况进行反思,提出若干发挥土地增值税对房地产行业利润调节作用的建议。

By analyzing relevant administrative regulations, ministerial rules, local regulations and local administrative rules, this article studied the nature and effect of the Notice as well as its content against the background of a big shake causing by the issue of the Notice. The author argued that the Notice was just an administrative ruling without prescribing a new type of tax. This article reviewed the present-Land Value Added Tax system and its implement, and offered proposals for Land Value Added Tax with which the Land VAT would play a more important role in adjusting the profits of the estate-developer.