土地增值原因与土地增值税研究

发布时间：2018-05-17 03:22

本文选题：土地增值 + 土地增值收益分配　；参考：《山东大学》2014年硕士论文

【摘要】：随着社会经济的不断发展,城市内部及其边缘地区的土地不断得到增值,房地产市场发展迅速。为了稳定房地产市场,国家运用了多项措施予以调控,其中最重要的一项就是征收土地增值税。但近期一场关于房地产企业欠缴土地增值税的争论使得土地增值税更加的惹人关注,引发了人们对土地增值税的思考与探讨,土地增值税出现的诸多问题的根源在哪里。在这一背景下,本文想要通过对土地增值形成原理及土地增值收益分配的研究,分析我国现有土地增值税制是否实现了合理的土地增值收益的分配。首先,文章在第二部分综合论述了土地增值理论、土地增值收益分配理论及相关的土地增值税研究。通过对土地增值理论的研究,分析了土地增值的形成原因；通过对土地增值收益分配理论的了解,论证了政府参与土地增值收益分配的合理性,这一部分是对相关理论进行的归纳和总结。其次,在第二部分的理论基础上,阐述了政府参与土地增值收益分配的方式,重点介绍了政府参与土地增值收益分配的环节以及参与土地增值收益分配的权利来源,接着介绍拉美地区与台湾地区政府参与土地增值收益分配的方式以及对我国大陆的启示。最后是对我国政府参与土地增值收益分配的方式—土地增值税的研究,通过分析税制设计的原则,分析了我国土地增值税的设计原理,并以此提出了我国现有土地增值税的缺陷,在此基础上试图提出对土地增值税重新设计的构想。土地增值税是我国现阶段调控房地产市场的重要工具之一,合理的土地增值税的设计有利于实现土地增值收益的公平分配。但目前我国房地产市场的现实发展状况反映出土地增值税并未实现其设计的初衷,为了促进房地产市场的健康发展,发挥土地增值税对房地产市场的调控作用,对土地增值税的研究就有了现实意义。
[Abstract]:With the development of the social economy , the land in the urban interior and its marginal areas has been added value , the real estate market has been developing rapidly . In order to stabilize the real estate market , the state has applied many measures to control it .
Through the understanding of the distribution theory of the land increment income distribution , the rationality of the government ' s participation in the distribution of the income distribution of the land value - added benefit is demonstrated , and this part is the induction and summary of the relevant theories .

Secondly , on the basis of the theory of the second part , this paper expounds the way of government ' s participation in the distribution of the income distribution of the land increment , and introduces the link of the government ' s participation in the income distribution of the land increment and the source of the right to participate in the distribution of the income distribution of the land , then introduces the way of the government ' s participation in the land increment income distribution and the inspiration to China mainland .

At last , this paper analyzes the design principle of land value - added tax in our country by analyzing the principle of tax system design , and puts forward the defects of the existing land value - added tax in our country . On the basis of this , the author tries to put forward the idea of re - design of land - added tax .

Land - added tax is one of the important tools to regulate the real estate market at present . The reasonable design of the land - added tax is beneficial to the fair distribution of the income of the land - added tax . However , the real development of the real estate market in China reflects the fact that the land - added tax does not realize its design . In order to promote the healthy development of the real estate market , it is of practical significance to play the role of land - added tax on the real estate market .
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F301;F812.42

【参考文献】