land value increment tax meaning in Chinese

地价增值税
土地增殖税
土地增值税

The new way is to impose the regular land value increment tax , with the core of sharing the revenue of land value increment on the step of land preserving , so as to ensure the state obtaining the revenue of land value increment in the general meaning . as for the infrastructure invested by the government , we should learn a lesson from the sharing system of the other countries , adopt the principle of " whose income who bears " , " the larger proportion , the more responsibilities , " bear the funds of public facilities reasonably
本文在理论的层面上建立城市土地增值收益测算模型，借鉴国外城市土地增值收益分配的成功经验，提出我国城市土地增值收益分配的改进思路：在土地保有环节征收以分享土地增值收益为核心的“定期土地增值税” ，以确保国家获得更一般意义上的土地增值收益；在政府投资的基础设施上，应借鉴国外收益者负担制度，对于政府投资部分采取谁收益谁负担，收益多少负担多少的原则，以达到共同合理负担公共设施款项的目的。