CAJ | 학술논문

中国是世界上少数几个开征土地增值税的国家和地区之一，自从1994年1月1日开征以来，土地增值税在增加政府财政收入、抑制土地投机行为和调节收入分配等方面发挥了重要作用；同时，在理论分析和实践操作中，对于土地增值税的征收依据、征管程序以及征收效果也出现了很多争论。通过回顾土地增值税开征背景以及近年来征收和调控效果的实证研究，系统分析了当前土地增值税征收过程中的主要问题，并提出相应的政策建议。
중국시세계상소수궤개개정토지증치세적국가화지구지일，자종1994년1월1일개정이래，토지증치세재증가정부재정수입、억제토지투궤행위화조절수입분배등방면발휘료중요작용；동시，재이론분석화실천조작중，대우토지증치세적정수의거、정관정서이급정수효과야출현료흔다쟁론。통과회고토지증치세개정배경이급근년래정수화조공효과적실증연구，계통분석료당전토지증치세정수과정중적주요문제，병제출상응적정책건의。
China is one of the few countries and regions in the world that levy land value increment tax. Since the collection started on January 1, 1994, the land value increment tax has played an important role in several aspects, such as increasing the government revenue, restraining land speculations, and regulating income distribution. Meanwhile, many debates have arisen as well, with regard to its collection basis, collection and management procedures, and the imposition effect on both theoretical analysis level and practical operation level. This paper reviews the collection start-up background, studies the empirical research carried out on recent collection and regulation effectiveness, systematically analyzes the major issues existing in current collection process, and puts forward policy recommendations accordingly.