1) land tax
土地税
1.
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。
2.
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。
3.
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。
2) land tax
土地税收
1.
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
2.
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。
3.
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。
3) categories of land tax
土地税种
1.
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。
4) Land Taxes and Fees
土地税费
1.
The Impact of Land Taxes and Fees on the Optimal Timing of Appropriation Land Development under State Ownership;
国有制条件下土地税费对划拨土地开发时机的影响
5) land taxes
土地租税
1.
In Three-kingdom period,the ordinary families of Wu worked on their own land or rent state-owned land,and paid land taxes such as rice,cloth and money.
屯田者所缴纳的限米远远高于普通民户耕种自己的私田或佃种官田所缴纳的各项土地租税的总和。
6) land value-added tax burden
土地增值税税负
补充资料：土地税
土地税
land tax
tUd1ShUi土地税(landtax)以土地为征税对象，以土地面积、等级、价格、收益或增值等为依据计征的各种赋税的总称。又称地税。它是历史上最早征收的一种税，各国普遍采用。最早的土地税，是指对土地本身征收的税，一般以面积大小确定税额多少;后来又以土地产出量和土质肥沃程度制定税率等级;再后又发展为按土地收益课税。由于各国土地制度不同，其税制、税种、征税办法和税率也不同。归纳起来大体有以下几种:①地价税。根据土地价格征税，包括土地原价税和土地增值税。前者是指按土地原始价格征税;后者按土地价格的增值量征税。②土地转让收益税。按转让(包括租赁转让)收益征税，一般纳入到所得税或法人税中征收。③土地保有税。以固定资产税、不动产税形式征收。日本设有特别土地保有税，以抑制土地投机。中国现行的土地税种中，有城镇土地使用税、房产税、农业税、耕地占用税、土地增值税和土地房屋不动产税等。(张月蓉)
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条