摘要
中国的土地税制框架涵括了土地增值税、城镇土地使用税、耕地占用税、房产税、契税、营业税和个人所得税等诸多税种,但诸多税种之间的协调性不够,各税种内部的设计也不够科学。同时,中国以土地为媒介的收费纷繁复杂,制度极不规范。针对土地税费法律制度存在的问题,借鉴国外土地税费法律制度,中国应从税制结构、征税范围、计税依据、税率结构以及征收管理等方面加以改革和完善。
In China, laws on land taxes consist of Land Value Increment Tax, Urban Land Use Tax, Farm Land Occupation Tax, Housing Property Tax, Deed Tax, Business Tax and Individual Income Tax, etc. However, different types of taxes lack scientific design and sufficient coordination. Meanwhile, China now has a non-standard tax system of land, different types of land taxes overlapping each other. In view of these problems, we should learn from foreign land taxes and fees legal system, reform and improve the legal system on the tax structure, the scope of taxation, the tax basis, the rate structure, as well as the collection and management and attempt to put forward specific solutions on the reform of land tax system.
出处
《中国石油大学学报（社会科学版）》
2012年第4期33-39,共7页
Journal of China University of Petroleum (Edition of Social Sciences)
基金
中央高校基本科研业务费专项资金资助(11CX04020B)
