论文部分内容阅读
土地增值税是政府合理调整土地收益分配关系以及对房地产业进行宏观调控的一项重要措施。本文通过量化分析得出结论:目前普遍采用的核定征收方式在效能上与据实清算征收方式有较大差异。在据实清算征收方式下,土地增值税理论税负对销售价格具有一定的敏感性,对房地产企业收益影响较大,具有较强的房地产市场调控功能。应对房地产开发企业广泛实行按项目进行据实清算,真正贯彻土地增值税的设立初衷,达到增收财政、促进房地产市场可持续发展的目的。
The land value increment tax is an important measure for the government to reasonably adjust the distribution of land revenue and to conduct macro-control over the real estate industry. This paper concludes by means of quantitative analysis that the commonly adopted methods of verification collection are quite different in performance from the actual settlement method. Under the actual liquidation and collection mode, the theoretical tax burden of land appreciation tax has certain sensitivity to the sales price, which has a great influence on the real estate business income and has a strong regulation and control function of the real estate market. Real estate development enterprises should be widely implemented according to the actual liquidation of the project, the true implementation of the original intention of the land value-added tax, to increase revenue and promote the real estate market for sustainable development.