土地增值税调控与税制重构

LAT Regulation and Taxation System Reconstruction

土地增值税在组织财政收入、抑制房地产投资、调控房价、调节住房供给结构等方面具有宏观调控功能。我国土地增值税税制设计的制度缺陷、税务机关征收管理中的弹性征收、房地产企业通过各种途径规避税收甚至偷税漏税等原因导致了土地增值税的调控失灵。作为现阶段我国房地产税收制度改革的重要内容之一,土地增值税改革应以税制重构为基础,提高征管效率,堵塞税收漏洞,充分发挥土地增值税的经济杠杆作用。

LAT exerts a macro-regulatory function on organizing fiscal revenue, curbing real estate investment, controlling prices and adjusting the housing supply structure. Systematic deficiency of system design of LAT, flexible collection in tax management of tax authorities and a variety of ways of tax evasion of real estate companies lead to malfunction of LAT. As one of important parts of real estate tax system reform at present, the reform of LAT should attach the emphasis to taxation system reconstruction. It is still important to improve the collection and management efficiency and to plug tax loopholes so that LAT will play a role as a economic lever.