CAJ | 학술논문

我国推行土地增值税已有十余年，但其运行效果并不理想。尤其是2001年以来土地一级市场的交易方式改为“招、拍、挂”后，土地增值收益已提前一轮完成分配，表现在房地产企业的实际情形就是大部分项目没有形成土地增值税税负。为此，房地产实业界争学术界对土地增值税的存在意义进行了激烈争论。本文在对土地增值税进行简单理论分析后，以成都市代表性楼盘以及成都市部分房地产公司的土地增值税税负水平为支撑，从微观争中观层面进行描述统计分析，再结合全国数据佐证本文基本结论——土地增值税应暂缓征收。
아국추행토지증치세이유십여년，단기운행효과병불이상。우기시2001년이래토지일급시장적교역방식개위“초、박、괘”후，토지증치수익이제전일륜완성분배，표현재방지산기업적실제정형취시대부분항목몰유형성토지증치세세부。위차，방지산실업계쟁학술계대토지증치세적존재의의진행료격렬쟁론。본문재대토지증치세진행간단이론분석후，이성도시대표성루반이급성도시부분방지산공사적토지증치세세부수평위지탱，종미관쟁중관층면진행묘술통계분석，재결합전국수거좌증본문기본결론——토지증치세응잠완정수。
China has been pursuing the policy of land value - added tax over the past decade. The implementation, however, turned out to be unsatisfactory. Since the transaction manner in the primary land market has transformed into public bidding, auction and listed sales in 2001, the distribution of the margin of the addedvalue land has come to an end ahead of schedule, which can well explain that most of the real eshates are still free from the valueadded tax. Therefore, the real estate industry is in dispute with the academic circle over the significance of the value - added tax. This thesis has firstly analyzed the value- added tax and then, with the typical real estates in Chengdu and their land value - added tax burden as supported, conducting a descriptive and statistical analysis at both the micro and middle levels. The conclusions and the suggested measures in the thesis can also be supported by data cross the country.