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问题
土增税是什么意思
释义
律师分析:
土增税是我国近年来推行的一项房地产税制改革,也是落实中央“房子是用来住的,不是用来炒的”定位政策的重要举措之一。该税种主要针对的是土地增值所导致的财富效应,通过向土地使用者征收税费来控制房地产市场价格过快上涨,并促进城市土地资源的合理利用。
【法律依据】:
《中华人民共和国土地增值税暂行条例》第三条 在城市建设用地、城镇村庄建设用地等出让土地使用权、土地使用权转让以及其他形式取得土地使用权的行为中,取得土地使用权人应当缴纳土地增值税。
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更新时间:2025/7/21 14:15:14