Research On Land Value Added Tax Reform From The Perspective Of Evolution

In recent years,the problems that whether to cancel the land value added tax or not and how to perfect the local tax system have been a hot topic.Land value added tax has become one of the main sources of local taxes since the comprehensive "replacing business tax with value-added tax" on May 1,2016.However,the phenomenon that China's land value added tax system develops slowly is still relatively outstanding.Whether or not the land value added tax will continue to exist in China's tax system is still an important proposition in terms of taxing on the appreciation of land value in China's fiscal and taxation system.In 2019,the legislation of land value added tax was mentioned in the legislative arrangement of the ministry of finance,which made Land value-added tax(VAT)receive more attention again.It has been 25 years since the introduction of land value added tax(VAT).In this context,this paper takes evolutionary economics as the perspective and evolutionary analysis as the method to analyze the process of the policy evolution of land value added tax,in order to find the source and mechanism driving the adjustment of the policy.Besides,this paper examines the process of the evolution of land value added tax system in China,summarizes the characteristics of the evolution and points out the problems and causes of the evolution of land value added tax system with poor implementation effect.Based on the analysis,this paper puts forward some suggestions on the adjustment direction of the short-term VAT policy and the long-term VAT policy in the future,and studies VAT reform.The main body of this paper consists of five parts.The first part is the introduction,which mainly introduces the research background,significance and purpose of land value added tax reform,as well as the research status at home and abroad.In the second part,the related theories of land value added tax and evolutionary economics are studied,and the theories related to this paper are explained.The third part is the analysis of the process and effect of VAT policy,which is divided into three stages: Embryonic stage(before the introduction of VAT in 1994);Developmental stage(from the introduction of VAT in 1994 to 2006);Deepening stage(from the full liquidation to 2007 to present).This part combines the changes of the economic situation,the real estate market and the deepening adjustment of the fiscal and taxation system to study the driving factors of the appearance and development of China's land value-added tax.Secondly,the effect analysis is carried out in this part and the implementation effect of VAT policy after its introduction is objectively evaluated based on the data of VAT over the years from two aspects of regulating the real estate market and raising fiscal revenue.The fourth part analyzes the evolution of land value added tax from the aspects of VAT legislation,tax system design,and tax levy management.In the end,combining the analysis of the evolution process of land value added tax policy with the analysis of VAT implementation effect,the fifth part discusses the short-term trend and long-term trend of VAT development with the current background of tax reform,in order to further improve the local tax structure.This part points out that the focus of the current land value-added tax reform should be to improve the land value-added tax policy and tax levy management,to contribute to local fiscal revenue,to clarify the tax elements,to simplify the tax system,and to improve the comprehensive tax levy management.And then improve the efficiency of the implementation of VAT.As for the long-term trend of land value added tax,it is suggested that we should follow the fiscal and taxation system reform,improve the local tax system,and adjust other taxes related to real estate as a whole.Or cancel the land value added tax and include its value-added income into the income tax.At present,land value added tax is a powerful macro policy for the government to regulate and control the real estate market.In order to promote the reasonable and fair distribution of the increment income of land resources,an effective land value added tax policy system is needed.However,the implementation effect of the current land value added tax has not played a practical regulatory effect on China's real estate market.In order to make the land value-added tax play a better regulatory role in the real estate market and promote the orderly development of the real estate market,it is necessary to study the land value-added tax reform and promote research into the reform of the land value-added tax policy and deepen and upgrade the reform of the fiscal and taxation systems.