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土地储备业务在我国属于新兴业务,从事土地储备的储备机构存在的时间并不长,法定意义上的土地储备机构是从2007年《土地储备管理办法》下发后才形成的,随着土地储备机构承担的土地储备、出让等活动在社会经济发展中的作用不断扩大,该篇文章从现有的土地使用税政策法规和土地储备机构职能、政府储备用地性质等方面对土地储备机构涉及的土地使用税进行探讨。
The land reserve business belongs to the emerging business in our country, and the reserve agency engaged in land reserve does not exist for a long time. The legal reserve agency of the land bank was formed after the issuance of the “Land Reserve Management Measures” in 2007. As the land reserve The functions of land reserves, transfer and other activities undertaken by institutions in the social and economic development are constantly expanding. This article analyzes the land involved in land reserve institutions from the existing land use tax policies and regulations and the functions of land reserve agencies and the nature of government reserve land, Use tax for discussion.