| 从“预征”到“清算”——略谈我国土地增值税的改革 |
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| 引用本文： | 丁凯.从“预征”到“清算”——略谈我国土地增值税的改革[J].山东纺织经济,2008(1):123-124. |
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| 作者姓名： | 丁凯 |
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| 作者单位： | 山东经贸职业学院,山东潍坊,261011 |
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| 摘 要： | 土地增值税的征收方式由预征改为清算,不仅可以抑制房地产过热开发,而且表明楼市进入税收调控新阶段。彰显政府加大治理房地产市场过快增长的信心和决心。
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| 关 键 词： | 土地增值税 清算 |
| 文章编号： | 1673-0968（2008）01-0123-02 |
Discussion about Reform of Land Appreciation Tax |
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| Ding Kai.Discussion about Reform of Land Appreciation Tax[J].Economy of Shangdong Textile,2008(1):123-124. |
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| Authors: | Ding Kai |
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| Abstract: | Land Appreciation Tax levies the way by to draft in advance changes criticizes, not only maysuppress the real estate excessively hot development, moreover indicated the real estate market enters the taxrevenue to regulate the new stage. It reveals the confidence and the determination of government to suppress thereal estate market excessively quickly growth . |
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| Keywords: | land appreciation tax criticizes |
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