从“预征”到“清算”——略谈我国土地增值税的改革

Discussion about Reform of Land Appreciation Tax

土地增值税的征收方式由预征改为清算,不仅可以抑制房地产过热开发,而且表明楼市进入税收调控新阶段。彰显政府加大治理房地产市场过快增长的信心和决心。

Land Appreciation Tax levies the way by to draft in advance changes criticizes, not only may suppress the real estate excessively hot development, moreover indicated the real estate market enters the tax revenue to regulate the new stage. It reveals the confidence and the determination of government to suppress the real estate market excessively quickly growth.