Advice On Reform And Improvement Of Land Value Increment Tax System In China

As an important barometer of the national economy, the real estate industry's development of the national economy and the development of quality with a high degree of positive correlation, thus governments at all levels have always been much widespread concern and close attention. The entire real estate market bubble serious, real estate development excessively high speed, an irrational structure, leading to the soaring price of real estate prices down prices, than the general population may be able to sustain. The real estate industry is recognized as excessive profits, as the only tax of China's real estate tax system in regulating land value increment receipts -- the land value increment tax, after a decade in the doldrums after nearly two years gradually surfaced, by the universal concern of everyone, particularly the beginning of this year the National Tax Administration promulgated the soil the value increment tax after the liquidation order, as a national macro-control of the real estate market and an important move to be able to perform its policy effects?China's implementation of the land value increment tax has been 13 years, but its operating results were not satisfactory. Financial income does not achieve the desired objectives achieved, inhibit real estate speculation, adjusting the real estate market structure, and promote the stable and healthy development of the real estate market policy can hardly good intentions to achieve. Based on China's current land value increment tax system analysis, system setup and management of tax collection to identify two areas of land value increment tax result is not satisfactory reasons, the proposed reform and improve the response, give some suggestions to the next step for the real estate tax reform put forward. Nanchang combined with the collection and management of the status, the empirical analysis of land increment tax situation, in view of the Nanchang's actual proposed improving measures of land value increment tax collection and management.