The land of new take over for use , farmland is before commandeer , since the day that approves take over for use oneself royalities of pay town land begins when a year completely ; of farmland of the dispute before commandeer , from approval commandeer second month rises begin royalities of pay town land 新征用的土地，征用前是耕地的，自批准征用之日起满一年时开始缴纳城镇土地使用税；征用前是非耕地的，自批准征用次月起开始缴纳城镇土地使用税。
On the basis of accountings on the problems in part one and summarizing the experience of other countries in part two , the author raises in part three that the tax system of real estate should be reconstructed to solve the problems puzzling grass roots level government to meet the urgent need of the wto entry 对照这些原则和要求，对现行地方税制的各税种进行了分析、比较，提出现行税制体系中，只有涉及房产、土地的有关税种，在经过一定改造后，适合做为县乡主体税种。这些税种主要是农业税、耕地占有税、契税、房产税、房地产税、土地使用税、土地增值税等，同时对这些税种各自存在的问题进行了剖析。
The former mostly includes finance trench , which consists of urban maintenance and constructive tax , add - ons of public utility , urban land - using tax , the debt of local government , remise of urban state - own land - using right and special national debt capital , and so on ; administrative charge trench , which consists of apportion , raising the price of urban infrastructure products and services , and so on ; practicality investing trench , which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches , which consist of time - limiting remise of operating authority on urban infrastructure section , introducing into foreign capital , short term loan of civil financing institution , and so on . the latter includes the innovation on the main investors , which consist of the anticipation of civilian capital and other non - financing institutions , and the innovation on financing tools , which consist of project financing , investment funds on industry , municipal bonds and initial public offering , and so on 前者主要指以政府作为投资主体下的各种融资工具，包括财政税收渠道(包括城市维护建设税和公用事业附加、城镇土地使用税、地方政府债务、城市国有土地使用权有偿出让、国债专项资金等) ；行政收费渠道(包括摊派、提高基础设施产品和服务的价格等) ；实物投资渠道(主要是让房地产开发商为城市基础设施提供配套资金) ；其它融资渠道(包括市政设施部门专营权有限期出让、引进外资、国内金融机构的短期贷款等) ；后者则包括融资主体的创新(民间资本的参与以及其它非银行金融机构的介入)和融资工具的创新(项目融资、产业投资基金、市政债券、股票上市等) 。
The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings , commerce , materials , foreign trade , tourism , warehousing , resident service , catering , educational and cultural undertakings and health undertaking , 物流企业技术改造中购置国产设备可申请抵免所得税；符合条件的可由总部统一交纳所得税；业务分包的可实行税基照顾；占地较大的现代物流企业经批准可减征城镇土地使用税。
This paper makes comments on the rural tax and fee reform , analyses the necessity to abolish the current rural tax system , suggests that we should extend the collection range of income tax , levy taxes on land usage and property and design new rural tax system based on the rule of public finance 摘要从农村税费改革成效评价引申到对农村税制建设的思考，分析了取消现行农业税的必要性，提出了在公共财政框架下，扩大个人所得税征收范围，开征统一的土地使用税和财产税，建立城乡统一税制的建议。
It also reflects the total level and distributing regulation with space of land price of cities . according to the datum land price , the government could control and manage prices in real estate market on macroscopic . it is also the basic standard for government to collect tax and fee of land use 它是目前区域平均价格的最常见形式，反映了城镇地价的总体水平和空间分布规律，是国家对地产市场价格实施宏观控制和管理的决策依据，也是国家征收土地使用税费，参与城镇土地收益分配的基本标准。
After analyzing real estate taxation systems in foreign countries , we are able to come to the conclusion that , the advanced experience useful for reference is that , real estate taxation is the main financial revenue source of local governments in foreign countries , for construction of all local infrastructures . generally , they take market value or evaluated value as the reference to calculate real estate tax , in order to make real estate tax increase elastically according to economic 就一个完整的房地产开发项目而言,我国目前的房地产税收及其相关税收包括营业税、城市维护建设税、教育费附加、企业所得税、个人所得税、城镇土地使用税、耕地占用税、土地增值税、房产税、城市房地产税、印花税、契税、固定资产投资方向调节税等十三种。
The revenue of the local governments includes business tax , income tax of the enterprises subordinate to the local government , personal income tax , tax on the use of urban land , tax on the adjustment of the investment in fixed assets , tax on town maintenance and construction , tax on real estates , tax on the use of vehicles and ships , stamp tax , slaughter tax , tax on agriculture and animal husbandry , tax on special agricultural products , tax on the occupancy of cultivated land , contract tax , 25 % of the value added tax , 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources 属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25 %部分，证券交易税（印花税） 50 %部分和除海洋石油资源以外的其他资源税。
Second , presents that real estate tax should incline to all levels of local government according to the systematical defects , and integrate the " five taxes and one fee " to a single real estate taxation , therefore , designs a inside - outside united , urban - rural united , and house - land united chinese real estate taxation system reforming plan in general . third , presents that real estate transfer taxation should incline to local government ( especially county and rural government ) according to the systematical defects , and incorporates present taxation to a single real estate transfer taxation , therefore , designs chinese real estate transfer taxation reforming plan in general 第二，针对中国现行不动产保有税在税权划分、税种设置和税制要素存在的制度缺陷，提出中国不动产保有税的税权应分别向不同层级的地方政府倾斜，并进行“五税一费”的整合，即将现行的城镇土地使用税、耕地占用税、农业税、房产税、城市房地产税和城镇土地使用费的整合为单一的不动产保有税，从而在整体上设计一个内外统一， 、城乡统一和房地统一的中国的不动产保有税制的改革设想。
