土地税制促进土地资源有效利用的路径探讨

Policy Options for Land Tax Reform to Make Effective Use of Land Resources in China

本文通过梳理国际上土地税制的构成和特点,系统分析了我国土地税制在调控土地资源方面存在的问题,对我国土地税制改革提出了相关建议:规范土地税制;改革房地产税制;建立一个多税种、多环节的土地税制体系。

This paper pinpoints some isssues in current land tax system in China by summarizing characteristics and compoSitions of land tax systems abroad.Suggestions proposed by this paper are twololo： normalization of land tax aystem,real estate tax reiorm and the construction of a multiayer land tax system.