| 摘要: |
| 经过几次改革，中国已经逐步建立起一个规范统一的土地税制体系，但是和发达国家相比，我国的土地税制仍然存在着许多不足之处。澳大利亚土地税制较为完善和科学，在很大程度上促进了其土地市场的健康发展。我国新一轮的土地税制改革应借鉴其经验，以土地的市场价值作为计税依据，实行累进税率制，完善税制结构，扩大征收范围。 |
| 关键词: 澳大利亚 土地税制 税制改革 累进税率 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| The Enlightenment of Australian Land Tax System on China |
|
XU Wen-juan
|
| Abstract: |
| After several reforms, China has gradually set up a standardized land tax system, however, compared with developed countries, the land tax system of China still has many defects. Australian land tax system is relatively complete and scientific and, to great extent, promotes healthy development of land market of Australia. The new round reform of land tax system of China should learn the experience of Australia, use land market value as the basis for tallying tax, carry out progressive taxation system, perfect taxation structure and enlarge taxation scale. |
| Key words: Australia land tax system tax system reform progressive tax rate |
