| 论土地增值税“清算制”对我国房地产市场的影响 |
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| 引用本文： | 赵建生.论土地增值税“清算制”对我国房地产市场的影响[J].特区经济,2007(5):158-159. |
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| 作者姓名： | 赵建生 |
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| 作者单位： | 中原工学院,经济管理学院,河南,郑州,450007 |
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| 摘 要： | 本文论述了我国土地增值税的主要内容及其征收方式的演变过程,分析了土地增值税从以预征缴纳为主改变为清算制可能对房地产市场产生的影响,研究了在清算制执行过程中可能出现的问题,并提出了相应的政策建议。
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| 关 键 词： | 房地产市场 土地增值税 清算制 |
Land value added tax "liquidation system" 's influence on China real estate market |
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| Zhao Jian Sheng.Land value added tax "liquidation system" ''''s influence on China real estate market[J].Special Zone Economy,2007(5):158-159. |
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| Authors: | Zhao Jian Sheng |
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| Abstract: | This paper discusses the main contents of the land value - added tax and its evolvement process of the way of levying, analyzing the influence brought on change of ratepaying system of land value - added tax from expropriation in advance to liquidation, studying the problem with possible emergence in performance of the new system, and put forward the countermeasure. |
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| Keywords: | real estate market Land increment tax liquidation system |
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