集体经营性建设用地入市税费征收现状及体系建设研究

党的十九大提出加快中国社会主义新农村建设的发展目标,实现这一目标的关键是要消除城乡土地管理的二元体制,构建统一无差别的城乡建设用地市场,全面推进集体经营性建设用地入市。集体经营性建设用地入市面临着多重挑战,本文聚焦于集体经营性建设用地入市税费问题展开研究,选取大兴区、德清县、郫县、海城市、南海区作为典型区域,对比分析各试点地区在税费征收等方面的异同,详细设计了土地入市的税费征收体系,以期为我国全面构建集体经营性建设用地入市税费体系提供参考。

Study on the Present Situation and Taxation System for Profitable Collective Constructive Land Entering the Market

The 19th Communist Party of China National Congress had put forward the development goal of speeding up the construction of China’s new socialist countryside.The key to achieve this goal is to eliminate the urban-rural dual structure of land management and construct a unified urban-rural construction land market.That needs to promote the entry of collective operating construction land into the market in all aspects,which has faced multiple challenges due to the special characterize of this kind of land.This paper focuses on the study of taxes and fees of profitable collective constructive land entering into market,and selects Daxing District,Deqing County,Pixian,Haicheng,Nanhai District as study areas.This paper compares and analyzes the similarities and differences in the collection of taxes and fees among all study areas,and designs the taxation collection system of land entering into market in detail.Some suggestions are made for the construction of the taxation system of rural profitable collective constructive land entering into the market.