Abstract

The inherent mechanism of the land value increment and the system of the revenue distribution, have become the focus to the academic and government. On basis of the study of present land value increment revenue distribution in China, learns a lesson from the successful experiences of the foreign countries, and presents the way in terms of reforming the revenue distribution of land value increment for China. Perfect taxes tax rate according to the different factors affect appreciation, burden public investment in facilities reasonably, perfect the urban land reserve transfer system, etc. This article Explorers distribution ideas of land resources value-added in general meaning, in order to provide the reference for the city construction.

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