论土地增值税是一种流转税

On Theory of “Land Appreciation Tax Is a Turnover Tax”

学界有关土地增值税的性质有不同的观点。不能把财产税中狭义的"财产"概念任意地扩大理解为包括土地在内的广义财产概念;也不能把国有土地理解为资源税中的"自然资源";以特定目的论来解释土地增值税的税法地位没有说服力。土地增值税因其征税对象、纳税环节以及与增值税的密切关系,决定了它是一种流转税。

There are different views about the attribute of Land Appreciation Tax（LAT）. We can neither arbitrarily expand the narrow concept of ＂property＂ in the property tax to a broad sense of ＂property＂ that includes the land, nor can we understand that the state-owned land is a natural resource in the resource tax. Adopting the specific teleology to explain the status of the LAT in the tax system is not convincing. The LAT is a turnover tax because of its close relationship with the Value Added Tax （VAT） in terms of the object and procedures of taxation.