| 关于土地增值税改革的若干思考 |
| |
| 引用本文： | 郭桂萍. 关于土地增值税改革的若干思考[J]. 山东行政学院学报, 2004, 0(4): 100-101 |
| |
| 作者姓名： | 郭桂萍 |
| |
| 作者单位： | 中共天津市委党校,天津,300191 |
| |
| 摘 要： | 土地增值税是我国开征的一个新兴税种。该税种不但有违税收的立法原则 ,而且 ,土地增值额与企业所得税应纳税所得额计算有雷同之处 ,对纳税人同一笔收入有重复计税现象。建议取消土地增值税 ;规范城镇土地使用税 ;发挥市场机制的作用 ,维护合法经营
|
| 关 键 词： | 土地增值税 立法原则 效率原则 土地增值额 |
| 文章编号： | 1008-3154(2004)04-0100-02 |
| 修稿时间： | 2004-05-21 |
Thought about the Reform of Increment Tax on Land Value |
| |
| GUO Gui-ping. Thought about the Reform of Increment Tax on Land Value[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2004, 0(4): 100-101 |
| |
| Authors: | GUO Gui-ping |
| |
| Abstract: | The increment tax on land value is a new type of tax in China. The paper thinks that it goes against the principle of tax legislation. And there are duplicates in counting the taxable amount of income. The paper advises to cancel it, standardize the land use tax, bring the functions of market mechanism into full play and safeguard the legal operation. |
| |
| Keywords: | increment tax on land value principle of tax legislation standardization |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
