摘要
本文对土地增值税的实施概况及存在的问题进行了分析,并有针对性地提出了调整土地增值税税率,适当降低税收负担;采取税收优惠政策,促进生产要素合理流动;规范土地增值税的征收管理等对策。
This paper analyzes the overview of the existing land appreciation tax and its problems occurring in the process of implementation. To perfect the land appreciation tax, this paper advocates adjusting the tax rate of the land appreciation tax so as to reduce the tax burden. To achieve that end, some tax preference policies should be adopted to promote the reasonable movement of the productive factors. Moreover, the collection management on the land appreciation tax should be standardized.
出处
《税务研究》
CSSCI
北大核心
2007年第3期49-52,共4页
