土地税种的国际比较与借鉴

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。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。文章对主要国家的土地税种进行了比较,并提出了完善我国土地税种设计的建议。

International Comparison and Reference of Land Tax

Land tax is a key component of tax system, it plays an important role as it can increase the financial revenue, promote the effective use of land and so on. 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. In this paper, the author compares the land tax of different countries, and then puts forward some suggestions on the design of China's land tax.