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土地出让金是否可以并入物业税征收、我国土地实行批租制还是年租制、如何协调物业税改革和土地出让金之间的关系,这些都是我国物业税改革中的重大问题。本文拟结合我国土地出让金的性质、我国城镇土地出让制度的形成进行分析,并认为我国不宜实行年租制、也不应简单地将土地出让金并入物业税,而应赋予物业税一定土地出让金的功能,通过市场手段和税收政策之间的结合实现对土地市场的有效调控。
Whether the land transfer can be incorporated into the property tax levy or not, how to coordinate the relationship between property tax reform and land transfer fund is a major issue in the property tax reform in our country. This paper intends to combine the nature of China’s land transfer fees, the formation of China’s urban land transfer system analysis, and that China should not implement the annual rent system, should not be the land transfer payments simply incorporated property tax, property tax should be given a certain land The function of transfer funds, through the combination of market instruments and tax policies to achieve effective regulation of the land market.