Research On Legal Issues Of Urban Land Use Tax

Urban land use tax is a tax set up by the state in order to strengthen the management of land after the transfer of state-owned land from free to paid use.Since its inception in 1988,it has played an important role in increasing local government income,optimizing land use and income distribution.Especially after the State Council revised the taxation scope and tax standard of the urban land use tax in 2006,the annual tax revenue of the urban land use tax increased significantly,and then the tax revenue of the urban land use tax continued to rise,and the proportion of the tax revenue in the total tax revenue also increased significantly.Since new socialist system to establish,authorized legislation has always been the main form of our country tax legislation,town land royalities is not exceptional also.In the context of rule of law,our country is gradually promote the implementation of the tax legal,tax,urban construction and maintenance tax,deed tax,and other local taxes by the National People’s Congress,establish the corresponding laws.But urban land use tax highest legislation issued by the State Council of the National People’s Congress of the People’s Republic of China town land royalities "provisional regulations".With the development of economy and the increasing demand for land,new situations and problems have emerged in land management.The defects of Provisional Regulations of the People’s Republic of China on the Use Tax of Urban Land have gradually emerged,such as poor policy operability and insufficient regulation of the real estate market,and it is difficult to achieve the legislative purpose in the end.Based on the legislation of urban land use tax,this paper studies the current situation,existing problems and reasons of urban land use tax in China and the suggestion of perfecting the law.The specific work completed is as follows:This paper is divided into four parts.The first part: The basic analysis of tax law on urban land use.This part analyzes the nature of urban land use tax,the difference between related land tax and land transfer fee,and its role.The second part:The analysis of the status quo of the rule of law of urban land use tax.Firstly,it expounds the historical evolution of urban land use tax,and then from the tax legislation and its system design and collection and management of two aspects of its analysis,so as to get the existing problems.The third part:The analysis of the legal problems of urban land use tax.This part analyzes its problems from two aspects: tax legislation,system design and collection and management.The fourth part: The legal system’s improvement of urban land use tax.Suggestions on perfecting the rule of law for tax legislation and collection and administration are put forward.