Concrete ideas of reform of increment taxes after wto 下增值稅改革的具體思路
Increment tax on land value payable 應交土地增值稅
Increment tax on land v payable 應交土地增值稅
The new way is to impose the regular land value increment tax , with the core of sharing the revenue of land value increment on the step of land preserving , so as to ensure the state obtaining the revenue of land value increment in the general meaning . as for the infrastructure invested by the government , we should learn a lesson from the sharing system of the other countries , adopt the principle of " whose income who bears " , " the larger proportion , the more responsibilities , " bear the funds of public facilities reasonably 本文在理論的層面上建立城市土地增值收益測算模型,借鑒國外城市土地增值收益分配的成功經(jīng)驗,提出我國城市土地增值收益分配的改進思路:在土地保有環(huán)節(jié)征收以分享土地增值收益為核心的“定期土地增值稅” ,以確保國家獲得更一般意義上的土地增值收益;在政府投資的基礎設施上,應借鑒國外收益者負擔制度,對于政府投資部分采取誰收益誰負擔,收益多少負擔多少的原則,以達到共同合理負擔公共設施款項的目的。