Research Our LAT Legal System

Land, as a kind of natural resources, is the most basic material foundation in human society, and it is irreplaceable core resources. The characteristics of land are not moving and area of fixed .because the different of its geographical position and socio-cultural environments, the value of land is different. With the development of economy and population growth, available for human use land resources will be less, "contradiction between human and land" outstanding, land prices boosted, all of this become urgent to solve in social economy development.Land value increment reasons can be concluded to two kinds: investment appreciation and natural value-added. private investment funds or labor lead to investment appreciation, the other means that the function of external factors lead to the rise of price. And natural value-added comes from outside, whether it was because the urbanized development or the external force as the changing of other natural, economic, social and cultural conditions, it shall belong to social and economic development. If as a private income, it's"something for nothing"to the private " on the behavior, and also is conspicuously unfair to the whole social .As the managers of the country, social redistribution of social wealth is the nation's basic important functions .she ought to distribute the value of the land natural value-added income, effectively provide public goods and manage society in the meanwhile guarantee social equity. In China, as a local tax, the proportion of land VAT in local fiscal revenue rise step by step in recent years. The stable fiscal revenue sources, not only helps government to fulfill its function, but also provides basis for all the sustainable development of social economy and the people's livelihood security.Our economy is undergoing a rapid growth to smooth development of "soft landing" stage, The real estate industry drive the growth of the economic, but at the same time, it also exposed lots of problem like irrational industrial structure,real estate prices overgrowth, real estate development gains. To this, we shall use the means of land finance, taxation, and the others to strengthen and improve the regulation of the real estate market in accordance with the stability improved policy. the system of Land VAT system is not only beneficial to the effective role in the development of real estate industry, but also is beneficial to play the real estate industry in China's social and economic steady. But our country land VAT legal system has too many shortages to be able to effectively come into play. therefore, the improvement of land value-added tax system and the theoretical basis land value-added tax system has important theoretic value and practical significance.Historically, in the "prices go public" role of theory, the German began to collect the land value increment tax. Since then, Sweden, the Netherlands, France, Italy, Korea, Taiwan of China and other countries and regions also have the introduction of a land tax, but countries specific provisions on land value are different, because of differences in national conditions.This paper focuses on the basis of the introduction of land value increment tax, the value objectives of land tax system and basic principles on the basis of such issues. I compiled the legal system of value-added tax of land development, and analyze the defects of current land tax system. Finally, I made a sound legal system of land value increment tax proposal. This article consists of four parts. At first, I outlined the legal system of land value increment tax definitions, characteristics, values and principles. In the second part, I analyze and discuss the legal system of land value in the defects and shortcomings, including problems in the theoretical system, and institutional problems in building. In the third section, I introduced the foreign and China Taiwan Land VAT system design, operation mechanism and development, discuss and analyze its reference and inspiration given to our country. In the fourth section, form three aspects of building the perfect theory, system design improvement, regulatory improvement, I make proposals on How to improve the legal system of land value increment tax.