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土地是农业之本,也是人类赖以生存的基本保障。而土地税是政府对土地资源进行宏观调控的一项重要措施。它具有良好、稳定的税源,不仅对于增加财政收入,而且对加强土地资源的利用和管理、抑制投资交易等诸多方面都有着特殊的意义。但我国目前在土地增值税征收政策以及应用过程中还存在诸多问题,因此本文试对存在的问题进行分析并提出对策。
Land is the foundation of agriculture and also the basic guarantee for mankind’s survival. The land tax is the government’s macro-control of land resources is an important measure. It has a good and stable tax source, not only for increasing financial revenue, but also for the enhancement of the utilization and management of land resources and the suppression of investment transactions and so on. However, there are still many problems in the policy of land value increment tax collection and application in our country at present. Therefore, this paper tries to analyze the existing problems and puts forward countermeasures.