城市土地收益分配中的税费制度研究

在市场经济条件下，城市土地作为城市建设发展的基本资源和城市社会经济的物质基础，正以一种资产的形式参与社会生产和再生产，建立完善的城市土地收益分配制度，对于优化配置城市土地、促进城市社会与经济协调发展，实现城市土地可持续利用有着重要现实意义，本文重点对我国现行城市土地收益分配中的税费制度进行了分析，并针对问题提出了改进的意见。

System of Tax and Fee in the Distribution of Urban Land''''s returns

Under the condition of the socialist mar-ket economy, urban land as basic resource of urbandevelopment and matter base of urban economy, isparticipating in social production and reproductionin the form of assets. Setting up the perfect distribu-tion system of urban lands returns has importantrealistic meaning for rational distribution of urbanland, promoting the harmony development of urbansociety and economy and realizing sustainable uti-lization of urban land. In this paper, authors analyzethe tax and fee system of the urban lands return dis-tribution at present in our country, and give adviceof improving against the main problem.