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中国增值税立法已经列入十一届全国人大常委会立法规划,增值税立法的重要内容之一就是将营业税全部纳入增值税范围,这就触及到中国房地产税制改革的核心。现行房地产法制复杂,调整房地产的法律主要有物权法、城市房地产管理法、土地管理法等。房地产税制包括营业税、房产税、耕地占用税、土地增值税、契税、印花税、城镇土地使用税等。在现有复杂的法制之下,中国房地产税制的创新受到诸多的制度约束。本文的观点是,未来的中国房地产税制,房地产保有将以物业税为主体税种,房地产交易则以增值税为主体税种,这就涉及到现有一些税种的合并,以消除重复征税。在新增值税法的设计中,针对土地、房产与相关服务如何进行增值税处理,其应税交易与免税交易如何界定,交易中销项税额与进项税额如何规定,本文提出一个基本的理论框架。
China’s VAT legislation has been included in the Legislative Planning of the 11th NPC Standing Committee. One of the important contents of the VAT legislation is to include the business tax in the scope of value-added tax entirely, which touches upon the core of China’s real estate tax reform. The existing real estate complex legal system, the real estate regulation of the real estate law, urban real estate management law, land management law. Real estate tax system includes business tax, real estate tax, farmland occupation tax, land value increment tax, deed tax, stamp duty, urban land use tax and so on. Under the current complicated legal system, the innovation of China’s real estate tax system is bound by many systems. This article’s point of view is that the future of China’s real estate tax system, real estate property tax will be retained as the main taxes, real estate transactions are based on value added tax, which involves the merger of some existing taxes to eliminate double taxation. In the design of the new value added tax law, a basic theoretical framework is put forward in this paper in view of how to deal with value-added tax of land, real estate and related services, how to define taxable transactions and tax-exempt transactions, and how the output tax and input tax amount in transactions are regulated.