Public Choice and Land Tax Fairness

Land value taxation (LVT) as desirable U.S. tax policy was brilliantly set forth by the American publicist and economist, Henry George, in the book Progress and Poverty, published 100 years ago. Economists concerned with state and local taxation have generally accepted the basic elements of George's analysis. The absence of substantial LVT legislation despite the economic efficiency and ethical strengths of land as a tax base arises from two sources. First, the public perception of land has not separated land's attributes from those possessed by other property. Second, land ownership data have not been gathered and publicized. Groups favoring taxes that promote economic justice and efficiency should support efforts to develop land ownership data. It would be an important first step toward fully utilizing the potential of LVT.     

浅谈房地产项目土地增值税的纳税筹划

对于房地产行业来讲,在近年来的发展中,国家出台了相关宏观政策,对该行业进行了调整,所以房地产企业的发展受到了一定程度的影响,许多企业在发展过程中由过去的粗放式管理模式向精细化管理模式转变。房地产企业在盈利的过程中,需要向政府及相关土地部门缴纳土地增值税,这对于企业自身的盈利能力以及现金流会产生较大的影响,所以房地产企业针对土地增值税进行纳税筹划具有非常重要的意义。论文以土地增值税纳税筹划的积极意义为出发点,论述了纳税筹划工作的原则及方法。     

Agricultural Land Conversion and Inheritence Tax in Japan

In this paper we investigate theoretically the extent to which the development timing of agricultural land conversion would be hastened by the introduction of inheritence tax. We extend the optimal timing of wealth maximizing value use models by Scouras (1978), Anderson (1993) and Kanemoto (1996) to examine cases where tax rates vary according to land use with (i) almost no income and (ii) high income use, such as rental housing. We first model landowner's behavior within the life cycle dynamic optimization framework and then simulate the impact of inheritence tax on the optimal timing of development. Some notable predictions about optimal timing of development emerge from our numerical analysis: no inheritence tax effect is observed for landowners whose inheritence probability is less than 1% (that is, landowners in the age group 40 or below) and whose inheritence tax rate is less than 10%. However, the optimal timing of development drops to below one year for landowners whose inheritence probability is more than 18% and whose tax rate is 30%.     

增值税改革:上海起步

增值税改革在上海试点工作的正式启动,或将一扫物流业重复纳税的多年沉疴。10月26日,国务院总理温家宝主持召开国务院常务会议,决定从2012年1月1日起,在部分地区和行     

Site Value Taxation and Manvel's Land Value Estimates

Replacement of the existing property tax with a. tax on site value requires that the site value base be sufficiently large to generate the same revenue as the existing tax. The adequacy of the site value base is examined in view of Manvel's land value/property value estimates. The conclusion is that only partial replacement may be feasible in many cases, but this may still produce a desirable effect.     

Land Value Taxation and Housing Development

A bstract . The effects of land value taxation on housing development are studied in three disparate cities: Pittsburgh, McKeesport, and New Castle, Pennsylvania. These places are examples of three different types of city: central city, suburban city , and relatively isolated city , respectively. Shifting taxes from buildings to land is hypothesized to have different effects in the different types of cities. A liquidity effect , due to increases in the land tax rate , is expected to operate in all three types of cities. An incentive effect , due to decreases in the tax rate on improvements , is expected to function in central cities and, possibly, in relatively isolated cities. It is not expected to be important in suburban cities such as McKeesport. An incentive effect was found in Pittsburgh, but not in the other two cities. No evidence of a liquidity effect was found in any of the three cities. An explanation of why observed effects may not conform with hypotheses is given.     

基于土地伦理的南京市土地资源价值测算

我国处于经济快速发展时期,对土地资源的利用,呈现出以追求经济效益为唯一目标的趋势。只有基于土地伦理观,重视土地资源生态价值,才能改变当前土地污染严重,土地利用结构不合理的现象。本文采用成果参照法、市场价值法、分解求和法对南京市土地资源生态、经济、社会价值进行测算,得到南京市土地资源综合价值。     

论94税改的综合价值

建立一个开放式的优良的税收制度,是一个超级难题。本文从历史和经济的角度,分析了94税改的背景,论述了以增值税为核心的分税制的主要内容及经济价值、政治价值和社会价值,肯定其正面作用。     

土地增值税税收流失风险的防范机制研究——来自广东省汕头市地方税务局的征管经验

房地产税收流失风险是税务管理的重点和难点。在研究现行土地增值税征管模式的基本特征及存在问题的基础上,汕头市地方税务局引进风险管理机制,对土地增值税的管理由事后管理向事前和事中管理转变。探索出"前馈控税、项目管理、信息比对、模型构建"的土地增值税收流失的风险防范机制。并据此提出了一些政策建议。     

浅析个人所得税纳税筹划的价值作用

随着市场经济的发展,人们收入水平普遍提高,收入的提高,应缴纳的个人所得税也将相应增加。本文结合笔者工作实践,对工资薪金和劳务报酬等劳动性所得的个人所得税纳税筹划方法作初步探讨。     

开征物业税的研究与思考

"条件具备时对不动产开征统一规范的物业税,相应取消有关收费"由于涉及不同群体的利益而困难重重.但从经济建设发展的进程角度来看,税制改革势在必行.此文试图指出稳定房价、抑制投机、稳定政府财政收入、降低银行金融风险、土地宏观调控的增强、批租形式下(上世纪70年代盛行至今)房屋所有权和土地使用权期限不吻合等问题的初步解决,都将在一定程度上有赖于城市物业税制的建立与完善.     

土地测绘在土地资源开发管理中的价值探析

对土地资源进行科学开发和管理,能够减少不必要的浪费问题,使我国土地结构更加合理。在土地资源开发管理中,土地测绘属基础性工作,测绘成果直接关系到土地资源的开发及利用是否科学。本文主要论述土地测绘和土地资源开发管理及二者的联系,明确土地测绘在土地资源开发管理中的价值和作用,提出具体实践及应用方法。     

基于河南地税专业化稽查推进过程的研究

近几年来,全国税务稽查部门坚持依法稽查,通过强化科学、专业化管理,税务稽查职能作用得到充分发挥。但是,当前税务专业化稽查推进工作尚处于探索阶段。如何进一步深化专业化税务稽查,提高纳税遵从,提升工作质效是亟待研究的问题。文章在调研基础上,针对税务专业化稽查工作面临的问题和薄弱环节,提出推进专业化稽查工作对策和建议,以期对专业化稽查有所帮助。