摘要
现行土地增值税日益显出阻碍房地产流通等弊端。因此,为发挥土地增值税在调节房地产市场结构和抑制投机方面所特有的"自动稳定器"功能,建议对国有土地实行年租制改革。
There are some disadvantages in the present Land Appreciation Tax.Therefore,some suggestions are made that we should implement the reform of the annual rental system to the state land in order to improve the function of the automatic stabilizer in regulating the structure of the real estate market and controlling speculation.
出处
《税务与经济》
CSSCI
北大核心
2004年第1期74-77,共4页
Taxation and Economy
