土地税收

土地税收理论发展：从威廉·配第到费尔德斯坦

Development of land tax theory : From William Petty to Feldstein

当地政府应该从依靠土地税收转向房产税收。

Local government should switch from relying on land sale income to property tax income .

基于我国耕地保护的土地税收制度改革研究

Study on the Reformation of Land Taxation System Based on the Protecting Cultivated Land in China

前古典期开展了对土地税收的经验性研究；

In the pre - classical period , economists mainly conducted empirical research on land tax .

古典时期发展并完善了土地税收的局部均衡分析；

Then in the classical period , the partial equilibrium analysis of land tax was developed and perfected .

从威廉。配第到费尔德斯坦，土地税收研究经历了前古典期、古典期、现代期三个时期。

From William Petty to Feldstein , land tax research went through three periods : pre-classical , classical and modern periods .

剖析了我国土地税收体系中所存在的问题及根源，并对国际上通行的土地税收体系结构予以介绍。

The third section thoroughly analyzed existing problems and sources of China land tax system and introduced the international current land tax system structure .

土地税收是税收体系中的一个重要组成部分，具有增加财政收入，促进土地有效利用等重要作用。

It is very necessary to use the experience of developed countries as reference and design categories of land taxes suitable for the development of China .

古代税制建立在农业社会基础上，以土地税收为主，辅以按人口征收的手工品和劳役。

The ancient tax system based on agricultural society , main part is land tax , companion with levying manual product and labor in line with population .

一类是公共经济学观点，认为应体现土地税收的政府财政收入功能和社会财富公平分配功能。

One is the viewpoint of public economics , which considers that tax theories shall embody government financial earning from land tax and impartial distribution of social wealth .

合理的土地税收可以引导土地利用方向，抑制土地投机，提高土地资源的节约、集约利用程度。

Reasonable land taxation can lead the directional of land use , can suppress the speculation of land use , can protect the cultivated land effectively and enhance the intensive extent of land resources .

在税基设置方面，土地税收的税基应以土地评估价格来确定；物业税、土地闲置税也以土地的评估价值为税基。

In terms of tax base set-up , the tax bases for land taxes should be determined by the estimated price of the land property ; the same with the property tax and the vacant land tax .

物业税的探讨因其理论基础的缺陷而搁置，我国地方税收体系又急切需要强化地方税收的财政收入和资源配置职能，由此建立土地税收制度的探讨应运而生。

The discussion on levying property tax puts aside because of its rationale flaw , and local governments in our country are urgent to increase their tax revenue and to strengthen the resources disposition function of local taxes .

为了完善粮食物流园区的发展，政府应做到合理规划科学布局，选择合适的园区开发方式，制定土地税收等优惠政策，改善融投资环境。

In order to improve development of grain logistics park , the Government should make rational planning scientific layout , select the appropriate park development methods , development land tax and other incentives , improve the financial environment for investment .

通过对一些国家和地区税收体制的总结，结合我国土地税收体制现状，特别是不合理的地方，提出了对我国土地税收体制改革的建议，从而达到优化土地配置的目标。

Combining the foreign situation with ours , especially some improper points in China , this article surveys the tax system of some counties and regions and presents some suggestions to the reform of our land tax system for achieving the goal of optimizing the allocation of land resources .

就土地税而言，可按照土地税收征收环节的不同，将我国土地税制划分为取得、保有、转移三个环节税，税种由原来的14种减少为8种，而覆盖面却大为增加。

In term of land tax , our country land tax system , in accordance with the different segments of levying land taxes , can be divided into land acquisition , retention , transfer tax , tax varieties reduce from 14 to 8 , while the coverage has greatly increased .

土地资源税收是地方政府财政收入的主要来源。

The revenue from land resource tax is a major source of local government finance .

企业空间集聚的直接原因只是开发区优惠的土地和税收政策。

The direct reason of " enterprise cluster " is special land and tax policy of development area .

通过与国外经验总结的比较，从企业参与的角度探究政府政策对旧城保护产生的作用，并着重分析土地、税收政策对企业参与的影响。

Lessons learned by comparison with foreign , from the perspective of enterprises to participate in exploration of government policies created to protect the role of the old city , and focus on the analysis of land , tax policy on corporate participation .

与此同时，为了保持房地产行业健康稳定的发展，国家在土地、税收、金融等方面都加大了对房地产行业的宏观调控，给房地产行业带来了很大的冲击。

At the same time , for keeping a real estate industry development health stability , nation enlargement to real estate industry of macro view adjust in land , taxation , and finance to control strength , has great impact on the real estate industry .

浅谈房地产企业的纳税筹划台湾地区房屋土地保有环节税收情况

On the Real Estate tax of Taiwan District

没有开发的土地上的税收低。

Taxes on undeveloped lots are low .

2005年3月开始，我国通过土地政策、税收政策、金融政策等措施对过热的房地产市场进行宏观调控。

Beginning from March 2005 , a series of r macro control policies were implemented in China in order to rein in the real estate upsurge .

出台《加快新能源产业发展的若干政策规定》，制定了资金政策、科技与人才政策、土地政策、税收政策给予新能源产业扶持；

Regulations on Accelerating the Development of New-energy Industry are released to safeguard preferential treatment in finance , technology and talent , land , and tax .

在以上定性分析与定量分析的基础上，有针对性的对土地制度、税收金融政策以及房地产行业与市场规范等方面提出个人的建议。

Based on the above qualitative and quantitative analyses , personal suggestions are provided on the land system , revenue and financial policy , and standardization of Real Estate market etc.

本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。

This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning , through comparing , analyzing and find the best method of tax planning .

文章最后指出，需要从开发开采技术、工程地质、“三废”处理、土地复垦、税收管理等各方面强化对不利影响的控制。

Finally , to control negative influence , a lot of work must de done involving exploitation technology , engineering geology , disposal of sewage and rubbish , land recultivation , tax management and so on .

土地增值税的税收筹划

Tax Planning of Land V.A.T

其余一部分作为土地出售收益和税收进入地方政府，另一部分作为利润流入房地产开发商的腰包。

The rest goes to local governments as land sale proceeds and taxes and to property developers as profits .

由于资本化，一种供给无弹性耐用商品（如土地）的未来税收负担，可能由其现在的所有者承担。

Due to capitalization , the burden of future taxes may be borne by current owners of an inelastically supplied durable commodity such as land .