The civil tax statutes of a political subdivision , be it a country , province , or city , are primarily designed to generate funds for the operation of that political subdivision 政府部門,不管是一個國家、一個省或者是一個市,制定稅收民事法律規(guī)范的目的都是為政府的運作籌集資金。
In the mean time , the author also analyses some of the effective tax statutes relating to land and house , pointing out some existing problems in these tax statutes . in the part four , the author devises some practical ways on how to reconstruct the tax system on real estate . these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute > , prevent forestall of land and house 在此基礎上,第四部分提出了將不動產取得、保有、轉移等環(huán)節(jié)全面納入稅收調控范圍,認為應當在取消農業(yè)稅、特產稅和三提五統(tǒng)等農村稅費項目,對房地產有關稅費進行清理后,將現(xiàn)行《城鎮(zhèn)土地使用稅條例》修改為《土地使用稅條例》 ;將《房產稅暫行條例》和《房地產稅暫行條例》取消后,制定《房產稅條例》 ;將《耕地占用稅暫行條例》改為《農用土地占用稅條例》 ;修改《契稅條例》 ;制定《房地產空置稅條例》 ,開征土地空置稅,限止閑置行為,增加財政收入。