Study On The Legal System Reform Of Land Value Added Tax In China

At the end of 2013,a fierce debate between real-estate companies and Vanke and other housing companies broke out about the huge land value-added tax owed by real estate companies,which made the potential problems and shortcomings of the current land value-added tax system surfaced and made public,resulting in the Efforts have been made to discuss and reflect on the existence and disposition of the system,the design of taxation elements,and the collection management model.Following the "business tax levy value-added tax",the real estate,land tax system has become the focus of the reform of a new round of fiscal and taxation system,land value-added tax system as one of the core tax revenue regulation of the real estate industry,the effective use of its system,not only conducive to The healthy development of the real estate industry,but also plays an important role and significance in optimizing the allocation of land resources,ensuring the sustained and steady development of the national economy and maintaining social equity.The theoretical basis of the system of land value increment tax compaction is to reform and perfect the existing system of land value increment tax and adjust the supply structure of real estate from the aspect of "supply side reform" so as to promote the rational supply of real estate market.It is to optimize the allocation of land resources and safeguard the healthy and steady development of the national economy important means.Therefore,the reform and perfection of the land value increment tax system has very important theoretical and practical meanings for perfecting China’s macro-control policies and promoting economic development and social fairness.This paper starts from the basic theory of land value-added tax,sorts out the history of the development of land value-added tax in China.Based on the analysis of its nature and functions,it analyzes in depth the current land value-added tax system in China,such as system construction,entities and procedures.There are many defects and deficiencies in the aspect,such as the failure to effectively implement the basic principles of tax law,the design of the entity system is too ideal and complex,the system of procedures is not perfect,the operability is poor,etc.,combined with other countries and regions,such as Germany,Italy,South Korea and China Taiwan The reform experience of the regional land value-added tax system put forward specific measures and suggestions for the reform and improvement of the current land value-added tax system in China,including how to implement and embody the basic principles of tax law,tax fairness,and tax efficiency,and regulate the deduction items The specific measures and proposals for the reform of tax entities such as the design of tax rates and clear tax deadlines and the specific procedures for reforming and improving the taxation procedure for land value-added tax pre-registration and liquidation will hopefully provide some references for the reform of the land value-added tax system in China.The tax tool Macro-control role into full play,to better serve China’s economic and social development.