Research On The Transformation Of Land Leasing From Rent Into Tax

Since 2004,China land leasing has undergone significant changes,the main operating land to tender,auction or listing ways to sell in the market mechanism,the highest bidder",land transfer income across the country grew quickly.As of 2013,the government land leasing has reached the highest level in the history of 4 trillion and 374 billion 530 million yuan.In the leasing of land as the representative of the "land finance" in China city in the process for the local government to provide funds for construction,promote the city surrounding rural economic development has played a positive role at the same time,also inevitably in the balance of payments have been negative challenges some worrying.Therefore,through land leasing to rent tax policy to reduce the local government over reliance on land transfer,the real estate tax reform as soon as possible to enrich the local resources in cities,counties,towns to implement the "level of finance,one power,a budget in the tax system,improve the scientific and reasonable tax system.Article literature inductive method,the quantitative comparison method,the qualitative analysis method and the method of comparative analysis of standard analyses with belong to the.category of finance under the framework of land tax in real estate tax and the tax category gold of land sell one’s own things between the internal logic.The first part is the introduction of the research background and significance,basic concepts and overview of the system and the theoretical basis is discussed,and puts forward the research methods of this article on the basis of the literature review;the second part uses the method of quantitative and qualitative analysis of the analysis of the current situation and problems of land transfer payments,that the problems that leasing to rent tax has a realistic basis;the third part focuses on the necessity of land leasing to rent tax;and land leasing to rent tax effect and feasibility analysis in the fourth part;the fifth part is the feasibility of reform and difficulty in the practical level corresponding to the application;the sixth part is the end language is a summary of the full text.