CAJ | 학술논문

通过分析耕地占用税、城镇土地使用税、土地增值税、新增建设用地有偿使用费（简称新增费）、土地闲置费等土地税费政策参与宏观调控实践效果，反应出我国土地税费政策参与宏观调控过程中存在税制结构不尽合理、土地取得环节税负偏低、保有环节征税范围过窄、流转环节税费政策实施难度大等问题。对策建议：优化土地税制设计，加强调控作用；在土地取得环节实行差别化税额标准；提高土地保有环节的税负；在土地流转环节加强税费征管。
통과분석경지점용세、성진토지사용세、토지증치세、신증건설용지유상사용비（간칭신증비）、토지한치비등토지세비정책삼여굉관조공실천효과，반응출아국토지세비정책삼여굉관조공과정중존재세제결구불진합리、토지취득배절세부편저、보유배절정세범위과착、류전배절세비정책실시난도대등문제。대책건의：우화토지세제설계，가강조공작용；재토지취득배절실행차별화세액표준；제고토지보유배절적세부；재토지류전배절가강세비정관。
Through analyzing the practice effect of the involvement of land tax policy in macroeconomic regulation, such as tax on farmland used for nonagricultural purposes, urban land use tax, land value-added tax, new construction land use fees, and idle charges, some problems are relfected in the course of the involvement of land tax policy in macroeconomic regulation. Speaking in overall terms, there are irrationalities in structure of taxation system;low taxes are paid for the acquisition of land;too narrow levy scope has been devoted to the tax for land tenure;and it is dififcult in tax policy implementation of land transfer. In response to this, this paper suggests that we must optimize the design of the land tax system, and strengthen the government's macro-regulatory functions. We must implement differential tax standards for the acquisition of land, and increase the tax bearing on land tenure. In addition, we must enhance our efforts to collect and control tax on land transfer.