土地增值税改革思考.docVIP

土地增值税改革的思考 　　摘要:以房地产开发项目为单位进行清算的土地增值税改革能带来土地市场的嬗变,能弥补地方政府的土地收入,能在某种程度上改变房地产的经营模式,却不能增加普通住房的市场供应量与提升普通购房者的利益。 　　关键词:土地增值;增值税;土地;改革 　　Abstract: Carries on the settlement take the property development project as the unit the land increment duty reform to be able to bring the land market the evolution, can make up Local authority’s land income, can change the real estate to a certain extent the business model, actually cannot increase the ordinary housing the market supply and the promotion ordinary home-buyer’s benefit. 　　key word: Land increment; Increment duty; Land; Reform 　　前言 　　为了节约土地资源、降