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Tax Research On The Process Of Integration Of Rural Construction Land Market

Posted on:2016-12-07Degree:MasterType:Thesis
Country:ChinaCandidate:J YuFull Text:PDF
GTID:2296330467993678Subject:Law
Abstract/Summary:PDF Full Text Request
The marketalization of profitable constructive land, the establishment of the urban and rural construction land market and the realization of collective construction land and the state-owned construction land with same land,same right and same price have been confirmed by government’s policies. And all of these required the relevant regime must be further improved. Tax, as a national economy regulating tool, is indispensable to the market economy. However, the current land tax system in our country has many problems. Such as the binary tax system, the unscientific system, the not comprehensive tax setting range, and the nonstandard tax law legislation etc.. Under the framework of the urban and rural integrated construction land market, building up the land tax legislative concept urgently needs to be transformed from the location in national and overall interests, industrial profits and urban benefits to the fairness, the people’s livelihood and efficient allocation of resources. Meanwhile it should be improved in terms of establishing a unified land tax and a scientific land tax system, perfecting current items of taxation, and regulating relevant tax legislation etc., to ensure our national construction land tax have protection of the integration of urban and rural construction land market’s long-term development. Given this, we will discuss the construction land tax based on the integration of urban and rural construction land market here, and divided the thesis into four parts:First, analyzing the relevant tax situation about our country’s construction land in detail. At first, discussing the tax system and the tax law, clarify right now our country’s tax system, tax categories and tax law. Then according to that summarize the four problems exist in China’s construction land. Finally deeply analysis the reason of those four questions.Second, explaining the urban and rural construction land tax system and its function. Retrospect the origin functions of taxes and the principle of its system and deeply discuss the theory of the tax system from the characteristics and functions of the land tax. After analysis the sorts of the developed countries’classic tax system--income tax, commodity tax and property tax, lay the foundation of the existence question and the improvement suggestions in our country’s construction land tax system.Third, unified the urban and rural construction land tax. For this part, we will according to the exist question and reason in third part combine the facts in our country and learn the foreign countries’ experience to find out the specific countermeasures.Fourth, unified the the foundation of the supporting policies of the urban and rural construction land. Perfected the relevant tax system and revised by supporting measures, especially supplement the land evaluation program and the property right registration system.
Keywords/Search Tags:Urban and rural construction land market, Tax integration, perfect taxsystem, Real estate tax
PDF Full Text Request
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