本文選題：歷史視角 + 土地��； 參考：《稅務(wù)研究》2016年03期

【摘要】：土地是人類賴以生存和發(fā)展的基本條件,是經(jīng)濟(jì)活動(dòng)的載體和基礎(chǔ)。中國(guó)的政治問(wèn)題源于經(jīng)濟(jì)問(wèn)題,經(jīng)濟(jì)問(wèn)題源于土地稅收問(wèn)題。從貢、助、徹到攤丁入畝,我國(guó)歷朝歷代的土地稅收制度的變遷,都帶來(lái)了政治和制度的變革。我國(guó)當(dāng)前雖然已經(jīng)取消農(nóng)業(yè)稅,但是農(nóng)民賴以生存的土地在被征用時(shí),卻未能給農(nóng)民帶來(lái)應(yīng)有的收益。同時(shí),對(duì)于城市的土地,仍然征收大量的稅收,存在著稅負(fù)重、重復(fù)征收、稅費(fèi)不清、稅收優(yōu)惠混亂等諸多問(wèn)題。為此,有必要加強(qiáng)對(duì)土地的審計(jì)力度,摸清建設(shè)用地的實(shí)際使用情況,為調(diào)整相關(guān)稅收征收標(biāo)準(zhǔn)提供依據(jù),并適當(dāng)簡(jiǎn)并與土地相關(guān)的稅種,降低土地或房屋流通環(huán)節(jié)的稅收負(fù)擔(dān)。
[Abstract]:Land is the basic condition for human survival and development, and the carrier and foundation of economic activities. China's political problems stem from economic problems and economic problems from land tax issues. From tribute to aid, the changes of the land tax system brought about political and institutional changes. Although the agricultural tax has been abolished in our country at present, the land on which farmers depend for survival has failed to bring the peasants the benefits they should have when they are expropriated. At the same time, for urban land, still collect a large number of taxes, there are many problems such as heavy tax burden, repeated collection, unclear taxes and fees, confusion of tax preferences, and so on. To this end, it is necessary to strengthen the audit of the land, to find out the actual use of the construction land, to provide the basis for adjusting the relevant tax collection standards, and to appropriately degenerate the types of taxes related to the land, Reduce the tax burden on the circulation of land or houses.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院;
【基金】：中南財(cái)經(jīng)政法大學(xué)2013度“研究生創(chuàng)新教育計(jì)劃”項(xiàng)目,(項(xiàng)目編號(hào):2013B0301)
【分類號(hào)】：F812.42;F301.3

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