摘要
集体经营性建设用地入市过程中对土地增值收益调节金和税收调节的取舍上存在着争议。目前我国各试点地区存在着土地增值收益调节金征收基数不统一、征收比例差异大等诸多问题。对土地增值收益调节金与税收的优势和劣势进行比较,可以看出通过税收参与土地增值收益分配更具合理性。政府应当尽快完善集体土地税收制度,明确税基和税率,逐步构建城乡统一的税收体系,尽快完善土地增值收益分配体系。
There is controversy over whether to impose a fee or a tax on the appreciation profits from marketization of collective land designated for business-related construction.At present,problems,such as inconsistent thresholds for the adjustment fee,wide disparities in tax rate,etc.remain to be addressed in advancing the pilot program across China.Weighing up the pros and cons between a fee and a tax for adjusting the profits,we can see that it is advisable to share in the profits distribution through taxation.The government should improve the taxation system for collective land,define the tax base and rate,so as to set up a unified urban-rural taxation system,and speedily improve the distribution system for the profits from land-value appreciation.
作者
吴迪
韩中豪
WU Di;HAN Zhonghao(College of Humanities and Law,Beijing University of Chemical Technology,Beijing 100029;College of Economics and Management,Zhengzhou University of Light Industry,Zhengzhou,Henan 450002)
出处
《中国延安干部学院学报》
2022年第3期119-127,共9页
Journal of China Executive Leadership Academy Yan’an
基金
2021年北京市法学会市级法学研究青年课题“我国农村宅基地“三权分置”下流转方式研究和机制创新”(BLS{2021}C003)
关键词
集体经营性建设用地入市
土地增值收益
调节金
税收
marketization of collective land designated for business-related construction
profits from landvalue appreciation
adjustment fee
taxation
作者简介
吴迪,北京化工大学文法学院讲师;韩中豪,郑州轻工业大学经济与管理学院硕士研究生。
