| 土地出让金制度应该保留--房地产税改革的一点建议 |
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| 引用本文： | 任波,聂琦波.土地出让金制度应该保留--房地产税改革的一点建议[J].基建优化,2005,26(6):66-68. |
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| 作者姓名： | 任波 聂琦波 |
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| 作者单位： | 南京工业大学,管理科学与工程学院,南京,210009 |
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| 摘 要： | 我国房地产税制的改革已经启动，在土地出让金该不该计入物业税按年征收的问题上，学术界争议很大。本文通过深入分析，从税理、经济学原理等方面证明了土地出让金不应该包括在物业税中按土地承租年限征收，应该维持目前的土地出让金制度，在土地出让的同时征收。
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| 关 键 词： | 物业税 房地产税 土地出让金 地租 |
| 文章编号： | 1000-7717(2005)06-0066-03 |
| 收稿时间： | 2005-06-03 |
| 修稿时间： | 2005年6月3日 |
The Ground Rent System Should be Reserved--A Suggestion For The Real Estate Tax Reform |
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| REN Bo,NIE Qi-bo.The Ground Rent System Should be Reserved--A Suggestion For The Real Estate Tax Reform[J].Optimization of Capital Construction,2005,26(6):66-68. |
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| Authors: | REN Bo NIE Qi-bo |
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| Institution: | School of Management Science and Engineering of Nanjing University of Technology, Nanjing 210009 |
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| Abstract: | The reform of China's real estate tax has been gotten start,the academe has being debated the issue,whether the ground rent could be included in the real estate tax and charged each year.This article uses the tax principle and the economic theory,tries to testify that the ground rent could not be included in the real estate tax.The government should maintain the present Ground Rent Law,the rent should be charged when the land is sold by the government. |
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| Keywords: | property tax real estate tax ground rent rental |
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