农村集体建设用地流转涉及的税制设计.pdfVIP

摘 要 在我国经济飞速发展和城市化进程不断加速的情况下，各类建设用地需求 急速攀升，现有国有建设用地已难以满足的用地需求。在社会经济飞速发展的 情况下,农村社会经济和产业结构也不断发生着相应变化，从而带动了对集体建 设用地的需求。在当前法律仍禁止集体建设用地流转的情况下，大量地区开展 了集体建设用地流转试点，更多地区则出现了庞大的土地流转隐型市场，相关 制度的缺失使得集体建设用地流转所涉及的各方利益难以得到有效保障,也使 得政府失去了通过税收对流转收益进行调节的手段，难以发挥通过税收调节社 会财富分配，筹集财政收入，为地方发展提供稳定资金支持的作用。本文结合 现行法律法规及其变革方向,根据各地集体建设用地流转试点实践成果,借鉴其 他国家土地流转税收制度设计及我国对国有土地流转进行的税制设计,并结合 我国地方税体系改革方向，提出了构建集体建设用地流转税制模式的整体思路， 提出了针对不同流转环节和不同纳税人所应征收的营业税、契税、印花税、土 地增值税、所得税等制度安排，并结合地方税体系改革趋势，提出了以上税种 的改革路径。 关键词：集体建设用地；使用权流转；税制设计 1 Abstract Under the circumstance of the accelerated economy development and urbanization progress, the need of land for construction has rapidly increased and the existing amount of state-owned land for construction could hardly meet this rising need. Along with the growth of economy and society, the economical, social and industrial structure also changed in rural areas, and those changes aroused more need of collectively owned land for construction. The current law still forbids the transfer of collectively owned land. However, several experiments have been put in practice and huge private market has appeared in large areas. Because of the lake of related institution, the benefits of all parts in those trades can not be sufficiently ensured, and it is hard for the government to impose tax to adjust the land income distribution. As a result, tax cannot efficiently adjust the distribution of social wealth, raise money for the government and steadily support the local development in fund. On the basic of analyzing the current laws, the trend of transformation, experience of taxations design in other countries, the tax system design of state-owned land transfer in China, and the trend of transformation in our local tax system, thi