城乡统一建设用地市场建设中的土地增值税法律问题研究

Legal Issues Research on Land Added-value Tax in the Construction of the Unified Urban and Rural Construction Land Market

随着城乡统一建设用地市场建设的逐步推进,国有建设用地与集体建设用地在土地市场上的地位趋于平等。土地增值税作为一种重要的市场经济调控工具,起着调配土地资源、平衡经济增长和收入分配的功能。我国现行的土地增值税制度在城乡税收理念、税制城乡二元分割、课税范围、税率设计、税收征管等方面还存在着一些弊端,急需在城乡一体化环境下调整税收理念、重构课税范围、科学设计税率、简化征管程序,使其能够对我国统一的城乡建设用地市场起到应有的调节作用。

With the gradual promotion of the unified urban and rural construction land market construction ,the status in land market of state-owned construction land and collective construction land tends to be equivalent.Land added-value tax, as an important regulation and control tool of market economy ,plays an important role in allocating land resources, balancing economic growth and income distribution.Land added-value system carried out currently in our country still exist some disadvantages such as urban and rural tax concept,urban and rural dual tax system segmentation,scope of taxation,tax rate design and tax collection and management and so on.It is urgent to adjust tax concept,reconstruct scope of taxation ,design tax rate scientifically and simplify tax collection and control procedure under the circumstances of urban-rural integration,which can have an adjustable effect on the unified urban and rural construction land market of our country.