| 对我国土地税费改革的国际借鉴与思考 |
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| 引用本文： | 费跃锋,董道元. 对我国土地税费改革的国际借鉴与思考[J]. 石家庄经济学院学报, 2004, 27(1): 65-68 |
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| 作者姓名： | 费跃锋 董道元 |
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| 作者单位： | 中南财经政法大学,新华金融保险学院,湖北,武汉,430060 |
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| 摘 要： | 我国的土地资源十分稀缺 ,税收做为政府调节土地市场的重要手段 ,在调节土地资源方面有较好的效果。通过对一些国家和地区税收体制的总结 ,结合我国土地税收体制现状 ,特别是不合理的地方 ,提出了对我国土地税收体制改革的建议 ,从而达到优化土地配置的目标。
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| 关 键 词： | 土地税收体制 土地资源 有效配置 土地产权制度 改革 |
| 文章编号： | 1007-6875(2004)01-0065-04 |
| 修稿时间： | 2003-10-12 |
Consideration and International Reference about the Reform of Land Taxation |
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| FEI Yue-feng,DONG Dao-yuan. Consideration and International Reference about the Reform of Land Taxation[J]. Journal of Shijiazhuang University of Economics, 2004, 27(1): 65-68 |
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| Authors: | FEI Yue-feng DONG Dao-yuan |
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| Abstract: | The land resource is very scarce in China. As an important measure for our government to regulate the land market, taxation is effective. Combining the foreign situation with ours, especially some improper points in China, this article surveys the tax system of some counties and regions and presents some suggestions to the reform of our land tax system for achieving the goal of optimizing the allocation of land resources. |
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| Keywords: | tax system of land land resource efficient allocation reform |
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