Research On Reasons Of Land Value Increment And Land Value-added Tax

With the continuous development of social economy, the inside and edge area of the city land add value continuously, which leads to high urban real estate prices. In order to stabilize the real estate market, the country uses a number of measures to control. Land value-added tax is one of the most important item. But recently a debate on real estate enterprises’ default of payment for land value-added tax has attracted more attention on land value-added tax and sparked the thinking and discussion on land VAT. Where the root of many problems in the land value-added tax is.In this background, this paper wants to analyze whether the land VAT system realizes the goal of the reasonable land increment income distribution and inhibition of land speculation through the research on the forming principle of land value increment and land increment income distribution. First, the second part comprehensively discusses the theory of land value increment and land increment income distribution and the research related land value-added tax. Based on the research of the land value increment theory, this paper analyses the reasons for the formation of land value increment. Through the understanding of land increment income distribution theory, this paper demonstrates the rationality of government involvement in land increment income distribution. This part inducts and summarizes relevant theories.Then, the third part expounds the way of the government involved in land increment income distribution on the basis of the second part. This paper mainly introduces the link and right sources of the government participated in land increment income distribution. Then this paper introduces the way of Taiwan government involved in land increment income distribution and the enlightenment to our country.Last, the fourth part is the research on the way of our government involved in land increment income distribution--land VAT. Through the analysis of the principle of tax system design, the paper analyzes principle of the land value-added tax design in our country. Then this paper puts forward the defects of land value-added tax that exists in our country. On the basis of these defects, this paper tries to put forward the ideas of designing land value-added tax.Land value-added tax presently is one of the important tools in regulating the real estate market in our country. A reasonable design of land value-added tax can achieve the purpose of equitable distribution of land value increment income and effectively curbing land speculation. But the reality of our country real estate market is that the house prices have been high. It reflects the land value-added tax did not achieve its original designed purpose. In order to promote the healthy development of the real estate market and give play to the regulation of land value-added tax on the real estate market. The study on land value added tax has practical significance.