摘要
完善房地产保有环节的税收制度是健全我国地方税体系、促进房地产业健康发展的重要方面。在我国城镇土地国有制的条件下,对包括土地和房屋在内的房地产征收统一的物业税存在法理上的障碍。我国房地产保有环节的税收制度,必须立足于城镇土地国有制的背景,正确认识和处理土地出让金与房地产保有环节税收的关系,将现行一次性收取的土地出让总成交价款分解为一次性收取的土地补偿金和分年度收取的土地年租金,在房地产保有环节建立以土地年租金和房产税为主体的地方财政收入制度体系。
Constructing the tax system on the possession of real estate is important to establish the local tax system and promote sound development of real estate industry. Under the condition of state ownership of urban land in our country, there exists legal obstacles to tax on the real estate including land and house. It is necessary for us to base on the condition of state ownership of urban land to construct the tax system on the possession of real estate. With the right understanding of the relationship between land grant fee and real estate possessing taxes, we should construct a local fiscal revenue system which is mainly composed of annual rent of land use and housing property tax.
出处
《经济与管理研究》
CSSCI
北大核心
2010年第7期34-39,共6页
Research on Economics and Management
关键词
城镇土地国有制
土地出让金
土地年租金
房产税
State Ownership of Urban Land
Land Grant Fee
Annual Rent of Land Use
Housing Property Tax
