Research On The Legal Issues Of Land Value Added Tax Liquidation In China

The land value added tax was born in Germany in 1820, then, because of its huge role in curbing investment, stable prices and other aspects of the gradual adoption of most countries and began to levy. China's land value increment tax on December 13, 1993 promulgated the Interim Regulations of the People's Republic of China land value-added tax as a symbol, from scratch, has only a short period of 20 years, although in a certain extent for the adjustment of the real estate industry to the great role, the national fiscal and tax with the larger force, but land value-added tax, the tax system in the implementation has not really play its due role. In recent years, the State Administration of Taxation and other departments in order to make the land value-added tax system to be implemented, the introduction of a large number of regulatory measures, which is one of the land value-added tax liquidation.This article focuses on the legal issues in the settlement of land value added tax in China and the measures to solve the problem as the center to discuss and research. Firstly, from the implementation of the status of longitudinal analysis of land value added tax, combined with social conflicts and hot issues as the research background, leads to the settlement of land value-added tax system. Thereafter, the theory of land value-added tax liquidation system make discusses, clearing the land value-added tax system elements and history analysis, let the reader to the settlement of land value-added tax system implementation present situation forms clear overview. Next, focuses on the analysis of the settlement of land value-added tax system establishment and implementation of the existing specific problems, from the implementation of the principle of tax law, the legal effect of level of discourse, system design, taxation scope and tax rate set the four level analysis of the deficiencies of the theory of land value added tax liquidation system, defect of clearing the land value-added tax system establishment; from system of Taxation, tax implementation specific issues in the implementation of the two aspects of land value-added tax liquidation, from the practice of tax collection and management implementation specific issues of the implementation of level of clearing the land value-added tax.After the analysis of the specific research questions, the author according to the research on specific issues, put forward the author's suggestions and ideas, mainly including the development of the land value increment tax law, clearing the land value-added tax system to improve and strengthen the tax law enforcement, improve the degree of clearing the land value-added tax system applicable to efforts to two big direction. Then under the direction of guidance, put forward the implementation of the principle of legalism of tax revenue, timely formulate the land value increment tax law, to expand the land value-added tax scope of Taxation, reasonable set the tax rate, improve the land value-added tax liquidation system, improve operability, and improved the system for tax collection and management, to meet the needs of clearing the land value-added tax system, the tax authorities to strengthen law enforcement capacity building, improve the settlement of land value-added tax system applicable to the effect of the five points, and makes a detailed study and Discussion on the five points.This paper studies the legal issues of land value increment tax settlement in China, and then puts forward the author's point of view and the research significance of this topic in view of the problems and reasonable legal suggestions.