论土地增值税改进:定性、定位、定向与定则

Incremental Land Value Tax Improvement:Characterization,Positioning,Orientation and Rulemaking

研究目的:探究在我国土地增值税改进过程中,应对和解决税制复杂、税负过重、征管困难问题的可行路径。研究方法:价值分析法、规范分析法、原理证成和演绎法。研究结果:现行的法规、规范性文件及《中华人民共和国土地增值税法(征求意见稿)》远无法完全解决我国土地增值税在顶层设计和具体制度层面存在的诸多问题。在我国土地制度革新、房地产税制改革的背景下,土地增值税改进不仅迎来立法良机,更成为推动土地税制与土地制度改革相衔接、完善税法体系与具体税制、逐步实现税收法治现代化之锁钥。研究结论:需要从定性、定位、定向和定则四个维度推动土地增值税改进:在定性方面,明确土地增值税是一种财产税;在定位方面,要强调土地增值税的税收本质,同时突出其在“中央税—地方税”“房地产税—土地增值税”“土地出让金—土地增值税”三组纵向、横向和斜向关系中的独特地位和价值;在定向方面,须遵循“发展导向型”税收立法理念;在定则方面,土地增值税改进应落实纳税人中心主义,并服膺税收法定、量能课税、稽征经济等原则。

The purpose of this study is to explore the feasible path to cope with and solve the problems of complicated tax system,excessive tax burden and difficult collection and management in the process of improving incremental land value tax in China.The research methods include value analysis,normative analysis,proof of principle and deductive analysis.The results show that the existing regulations,normative documents and the Exposure Draft are far from being able to fully solve the many problems of incremental land value tax in China at the level of top-level design and specific system.In the context of land institution innovation and real estate tax reform in China,the improvement in incremental land value tax has a good opportunity to be legislated,and becomes the key to promote the land tax system and land institution reform,to improve the tax law system and specific tax system,and to gradually realize the modernization of the rule of law in tax.In conclusion,it is necessary to clarify the key issues that should be considered and addressed in the improvement of incremental land value tax in four dimensions,i.e.,characterization,positioning,orientation and rules.In terms of characterization,it should be clarified that incremental land value tax is a kind of property tax.In terms of positioning,it should emphasize the tax nature of incremental land value tax and highlight its unique status and value in the three sets of vertical,horizontal and oblique relationships of“central tax-local tax”,“real estate tax-incremental land value tax”and“land premium-incremental land value tax”.In terms of orientation,the concept of“development-oriented”tax legislation must be followed.In terms of rules,the improvement in incremental land value tax should implement taxpayer centrism and obey the principle of statutory taxation,the principle of tax based on ability and the economic principle of tax.