Lat Settlement Policy Implementation Effect Analysis

This thesis addresses one core question:what is the effectiveness of liquidation policy of Land value-added tax?In 1987, with the reform of the land management system, the use rights of land can be sold and transferred, therefore building china's real estate market. But due to the hysteresis of government management, speculators in the market had done tremendous harm to the sound development of the national economy. In order to adjust the income of land value-added, the People's Republic of China promulgated《land value-added tax tentative regulations》(hereinafter referred to as LAT regulations). However, soon after China entered macro-adjustment period, the Ministry of Finance and the State Administration of Taxation issued an directive to delay levying on the income of land value-added Until 2001. With the revalidation of LAT, the growth of housing demand had passed the tax burden to the house buyers, resulting from the fact that the tax was only levied in advance. At December 28th,2006, according to the LAT Regulations", the State Administration of Taxation issued the notice about the clearing of land value-added tax (hereinafter referred to liquidation notice). How about the implementation of financial settlement policy? In this passage, the thesis changes the focus to look at the settlement of land value-added tax in public police. By analyzing the effectiveness of the liquidation policy, the thesis finds there were a lack of enough policy support, thus, making the implementation deviating from the preset objective. Finally the thesis puts forward suggestion on improvement from the perspectives of policy development, coordination among the departments, tax information management, and the design of tax.