Aiming at the administrative corruption of local taxes organizations,this paper analyzes the present situation and causes of local taxes administrative supervision and points out that it is urgent to reform supervision system so as to stop local taxes administrative corruption.
针对地税机关行政腐败现象,从地税行政管理权运行监督制约机制的现状、原因上展开分析,提出创新监督制约机制是遏制地税行政腐败的当务之急。
the adjusting and controlling function from the macro point of view of land renting, tax and cost collecting system should be strengthened; the system of renting, tax and cost collecting is against equitable principle; the structure of land tax should be adjusted and the protecting strength of land renting, tax and cost collecting system should be strengthened etc.
系统地分析了我国加入WTO后,土地租、税、费体系所面临的挑战:租、税、费体系的宏观调控功能亟待加强,租、税、费体系有悖于公平原则,土地税的结构有待调整,以及租、税、费体系对农地保护力度不强等;并提出了完善我国地租、土地税及土地费体系的相应对策。
This paper elementarily explores how to link the urban and rural tax systems, and brings forward the transitive suggestions including the establishment ofland tax and adjustmenthouse property tax.
而设立土地税和调整房产税作为统筹城乡税制过渡性措施,能实现城乡税制改革的顺利衔接。
Therefore, the paper approaches that it is the key to settle stable local tax system and the land tax and property tax would be suitable for being the majo.
笔者认为:最适合作为地方税主体税种的税是土地税与财产税。
By comparing the payment pattern that collected by the revenue with that of regressing to the insurance agency;the social security system was put forward,which is a necessary option for the latter.
通过对地税代征和回归社保两条路径选择的比较分析,提出"五险合一、回归社保"是建立一个以社保基金为依托的社会保障制度的必然选择。
This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.
通过对目前地税部门实施绩效考核面临的问题和现状的分析,重点就如何进一步完善税务机关绩效考核进行了思考。
Development of land tax theory: From William Petty to Feldstein;
土地税收理论发展:从威廉·配第到费尔德斯坦
It is very necessary to use the experience of developed countries as reference and design categories of land taxes suitable for the development of China.
土地税收是税收体系中的一个重要组成部分,具有增加财政收入,促进土地有效利用等重要作用。
For the purpose of analyzing the impact of land taxation on urban land use,this paper discussed the land tax neutrality and the mechanism of land taxation influencing land use.
为分析土地税收对城市土地利用的影响,本文在讨论土地税收中性问题、土地税收对城市土地利用机理的基础上,具体讨论了财产税、地价税以及资本利得税等对城市土地利用的影响。
It is very necessary to use the experience of developed countries as reference and design categories of land taxes suitable for the development of China.
参考各国土地税种的设置,借鉴发达国家和地区的成功经验,设计出适合我国国情发展的科学的土地税种是十分必要的。