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nong cun ji ti jing ying xing jian she yong di tu di zeng zhi shou yi diao jie jin tan wei cong nong cun ji ti jing ying xing jian she yong di shi yong quan chu rang shi jiao
Author(s): 
Pages: 104-110
Year: Issue:  14
Journal: Finance and Accounting Monthly

Keyword:  农村集体经营性建设用地土地使用权出让土地增值收益调节金土地增值税;
Abstract: 土地增值收益调节金在农村集体经营性建设用地使用权出让环节的缴纳主体和土地增值收益调节金缴纳主体在农村集体经营性建设用地使用权出让环节的法律责任不够明确。出让农村集体经营性建设用地使用权所取得的土地增值收益很难确定。土地增值收益调节金在农村集体经营性建设用地使用权出让环节的缴纳主体应为土地所有权人。应进一步明确土地增值收益调节金缴纳主体在农村集体经营性建设用地使用权出让环节的法律责任。按出让农村集体经营性建设用地使用权所取得的净收益,对缴纳主体超率累进征收农村集体经营性建设用地土地增值收益调节金。
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