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淮安翻譯公司關鍵字：Land value than a decade after being ignored, re-valued, and participate in the national macro-control policy to the real estate market. Whether the tax policy as expected, to increase revenue, control the real estate market, the target does, this article from an economic point of view, the analysis of its tax effect.
Keywords: economic effects of land value-added real estate marketIn recent years the rapid development of China's housing industry, urban per capita living space of the rapid increase in residential district to upgrade the brand's fast, strong domestic demand and stimulating the national economy such marked success. But since 2003, year after year since the amount of real estate development and investment growth, real estate sales prices are rising in mid-2003, an increase of 3.4% in 2004, an increase of 5% in 2005, an increase of 9%, 7.7% growth in 2006, some cities and where prices grew more than 20%, far exceeding the capacity of ordinary citizens to buy, prices become the most headaches for the Government's economic problems. Since 2004, the government has introduced financial, taxation, land management, housing management policies and a series of macro-control on the real estate market. December 28, 2006 the State Council issued "State Administration of Taxation on real estate development enterprise land management issues related to value-added tax settlement notice" document, calling from February 1, 2007, the land value-added enterprises to carry out the liquidation of real estate development the formal charge to the business ranging from 30% -60% of the land value increment tax. LAT opened in 2007 off the macro-control real estate market. The introduction of land value increment tax on the real estate market, what will and what impact, this article from the perspective of economic analysis of tax effects.First, the land price effect of VAT
1. The short term is not easy to shift the tax burden on the regulation of prices has a positive meaning.Under the current tax law, land value-added tax rate of four ultra-progressive tax, value added more than 50% of the applicable tax rate of 30%, value added in the 50-100% range for 40% of the tax, value added in 100 % to 200% range for 50% of the tax, value added more than 200% for 60% tax rate. Compared with the proportion of tax, super tax rate of progressive taxation can best embody the vertical equity, transfer of real estate developers, the greater the value added made, the higher the tax rate, the more tax payable, if the land in the development period soaring, will lead to developers hoarding land and development costs substantially. In the short term, due to relatively stable
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