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外界对中国政府决定征收土地增值税的种种议论即将尘埃落定。此税的实施细则将于近期出台,各地随之要进入实际征收阶段。去年底,中国政府颁布《土地增值税暂行条例》,决定于1994年1月1日起开征土地增值税。条例公布后,立即引起大陆内外众多开发商哗然,叫苦之声不绝。香港实业界甚至组成几十人的上访团赴京陈词。时至今日,这项税收并未在大陆真正实行。有人估计,中国政府在《实施细则》中可能会对《条例》进行重大修
The outside world on the Chinese government decided to levy land value-added tax is about to come to a conclusion. The implementation details of this tax will be introduced in the near future, followed by all parts of the country to enter the actual collection phase. At the end of last year, the Chinese government promulgated the Provisional Regulations on Land Appreciation, and decided to start the land value increment tax on January 1, 1994. Immediately after the promulgation of the ordinance, many developers inside and outside the Mainland were uproariously crying. Hong Kong businessmen and even dozens of groups of petitions came to Beijing. Up till now, this tax has not really been implemented in mainland China. Some people estimate that the Chinese government may make major amendments to the “Regulations” in the “Implementing Rules”