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新華(hua)社記(ji)者 ; 國(guo)(guo)(guo)務(wu)院2006年(nian)12月31日發布《國(guo)(guo)(guo)務(wu)院關(guan)(guan)于修改〈中華人民(min)共和國(guo)(guo)(guo)城(cheng)鎮土(tu)地使用稅暫(zan)行條例〉的決(jue)定(ding)(ding)》（以下簡稱《決(jue)定(ding)(ding)》），國(guo)(guo)(guo)務(wu)院法制辦負責人就《決(jue)定(ding)(ding)》的有關(guan)(guan)問題予以解讀。 這(zhe)位負(fu)責人(ren)說，黨中(zhong)央、國務(wu)院(yuan)高度重視(shi)土(tu)地(di)(di)(di)(di)管(guan)理(li)(li)和調(diao)控(kong)。2006年8月(yue)31日(ri)國務(wu)院(yuan)發(fa)布(bu)了(le)(le)(le)《國務(wu)院(yuan)關(guan)于加強土(tu)地(di)(di)(di)(di)調(diao)控(kong)有關(guan)問題的(de)通(tong)(tong)(tong)知》（以下簡稱(cheng)《通(tong)(tong)(tong)知》）。《通(tong)(tong)(tong)知》從國家宏觀調(diao)控(kong)的(de)實際需要出發(fa)，針對當前(qian)土(tu)地(di)(di)(di)(di)管(guan)理(li)(li)特別是(shi)(shi)土(tu)地(di)(di)(di)(di)調(diao)控(kong)中(zhong)出現(xian)的(de)新(xin)動向(xiang)、新(xin)情況，對有關(guan)土(tu)地(di)(di)(di)(di)調(diao)控(kong)措(cuo)施(shi)予以了(le)(le)(le)明確，其中(zhong)一項(xiang)重要措(cuo)施(shi)是(shi)(shi)通(tong)(tong)(tong)過(guo)(guo)調(diao)整相關(guan)稅(shui)收政策，加大對建設(she)用(yong)(yong)地(di)(di)(di)(di)的(de)稅(shui)收調(diao)節(jie)力度，抑制建設(she)用(yong)(yong)地(di)(di)(di)(di)的(de)過(guo)(guo)度擴張。據此(ci)，國務(wu)院(yuan)發(fa)布(bu)《決定(ding)》，對1988年國務(wu)院(yuan)發(fa)布(bu)施(shi)行的(de)《中(zhong)華人(ren)民共和國城鎮土(tu)地(di)(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)暫(zan)行條(tiao)例》作了(le)(le)(le)相應修改，提高了(le)(le)(le)城鎮土(tu)地(di)(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)稅(shui)額標(biao)準，將城鎮土(tu)地(di)(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)的(de)征收范圍擴大到(dao)外(wai)商投資企(qi)業和外(wai)國企(qi)業。 這(zhe)位負責人(ren)介紹(shao)，城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)鎮(zhen)土(tu)(tu)地(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)是(shi)我(wo)國(guo)(guo)目前在(zai)土(tu)(tu)地(di)(di)(di)保有(you)(you)環節征收的(de)唯一(yi)(yi)(yi)(yi)稅(shui)種(zhong)，其征收依(yi)據(ju)是(shi)1988年(nian)(nian)(nian)國(guo)(guo)務(wu)院發布(bu)施行(xing)的(de)《中(zhong)華人(ren)民共和國(guo)(guo)城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)鎮(zhen)土(tu)(tu)地(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)暫(zan)行(xing)條(tiao)例(li)》（以下簡稱1988年(nian)(nian)(nian)暫(zan)行(xing)條(tiao)例(li)）。1988年(nian)(nian)(nian)暫(zan)行(xing)條(tiao)例(li)規(gui)(gui)定(ding)(ding)(ding)，城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)鎮(zhen)土(tu)(tu)地(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)實(shi)行(xing)定(ding)(ding)(ding)額(e)(e)(e)(e)(e)稅(shui)率，每(mei)平方(fang)米(mi)年(nian)(nian)(nian)稅(shui)額(e)(e)(e)(e)(e)大城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)0.5元(yuan)(yuan)(yuan)至(zhi)(zhi)10元(yuan)(yuan)(yuan)，中(zhong)等城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)0.4元(yuan)(yuan)(yuan)至(zhi)(zhi)8元(yuan)(yuan)(yuan)，小(xiao)城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)0.3元(yuan)(yuan)(yuan)至(zhi)(zhi)6元(yuan)(yuan)(yuan)，縣城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、建制鎮(zhen)、工礦(kuang)區(qu)為(wei)(wei)0.2元(yuan)(yuan)(yuan)至(zhi)(zhi)4元(yuan)(yuan)(yuan)。這(zhe)一(yi)(yi)(yi)(yi)稅(shui)額(e)(e)(e)(e)(e)標(biao)準(zhun)是(shi)依(yi)據(ju)當時(shi)的(de)經(jing)濟發展(zhan)(zhan)水平、土(tu)(tu)地(di)(di)(di)利(li)用(yong)(yong)狀(zhuang)況(kuang)等情況(kuang)制定(ding)(ding)(ding)的(de)。自我(wo)國(guo)(guo)實(shi)行(xing)土(tu)(tu)地(di)(di)(di)有(you)(you)償(chang)使(shi)(shi)用(yong)(yong)制度(du)后，隨著經(jing)濟的(de)發展(zhan)(zhan)和土(tu)(tu)地(di)(di)(di)需求的(de)不(bu)斷增加，土(tu)(tu)地(di)(di)(di)價格不(bu)斷攀升，而城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)鎮(zhen)土(tu)(tu)地(di)(di)(di)使(shi)(shi)用(yong)(yong)稅(shui)稅(shui)額(e)(e)(e)(e)(e)標(biao)準(zhun)近20年(nian)(nian)(nian)來一(yi)(yi)(yi)(yi)直未(wei)做調(diao)整(zheng)(zheng)。由于稅(shui)額(e)(e)(e)(e)(e)低，這(zhe)一(yi)(yi)(yi)(yi)稅(shui)種(zhong)在(zai)組(zu)織財政(zheng)收入和加強宏觀(guan)調(diao)控方(fang)面未(wei)能發揮(hui)應有(you)(you)的(de)作用(yong)(yong)，也(ye)限制了地(di)(di)(di)方(fang)政(zheng)府(fu)根據(ju)經(jing)濟發展(zhan)(zhan)情況(kuang)及時(shi)調(diao)整(zheng)(zheng)稅(shui)額(e)(e)(e)(e)(e)標(biao)準(zhun)的(de)空間(jian)。因此，《決(jue)定(ding)(ding)(ding)》規(gui)(gui)定(ding)(ding)(ding)，將(jiang)每(mei)平方(fang)米(mi)年(nian)(nian)(nian)稅(shui)額(e)(e)(e)(e)(e)在(zai)1988年(nian)(nian)(nian)暫(zan)行(xing)條(tiao)例(li)規(gui)(gui)定(ding)(ding)(ding)的(de)基礎上提高2倍，每(mei)平方(fang)米(mi)年(nian)(nian)(nian)稅(shui)額(e)(e)(e)(e)(e)大城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)1.5元(yuan)(yuan)(yuan)至(zhi)(zhi)30元(yuan)(yuan)(yuan)，中(zhong)等城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)1.2元(yuan)(yuan)(yuan)至(zhi)(zhi)24元(yuan)(yuan)(yuan)，小(xiao)城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)市為(wei)(wei)0.9元(yuan)(yuan)(yuan)至(zhi)(zhi)18元(yuan)(yuan)(yuan)，縣城(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、建制鎮(zhen)、工礦(kuang)區(qu)為(wei)(wei)0.6元(yuan)(yuan)(yuan)至(zhi)(zhi)12元(yuan)(yuan)(yuan)。這(zhe)一(yi)(yi)(yi)(yi)調(diao)整(zheng)(zheng)幅度(du)與(yu)我(wo)國(guo)(guo)物價上漲(zhang)幅度(du)是(shi)基本一(yi)(yi)(yi)(yi)致(zhi)的(de)，國(guo)(guo)家統計局資料顯示，2005年(nian)(nian)(nian)居民消費(fei)價格指數比1987年(nian)(nian)(nian)增長了2.1倍。 這位負責人(ren)說(shuo)，外(wai)(wai)商(shang)投(tou)資(zi)企(qi)業(ye)(ye)和(he)(he)外(wai)(wai)國(guo)企(qi)業(ye)(ye)通過(guo)行政劃撥方式(shi)取(qu)得(de)土地(di)(di)使(shi)用(yong)(yong)權的，按照有(you)關法(fa)律(lv)、行政法(fa)規(gui)(gui)規(gui)(gui)定(ding)，應當繳(jiao)納(na)(na)(na)(na)場(chang)地(di)(di)使(shi)用(yong)(yong)費。1990年我國(guo)實行土地(di)(di)有(you)償使(shi)用(yong)(yong)制度后，生產經營用(yong)(yong)地(di)(di)一(yi)般都需要通過(guo)出讓的方式(shi)取(qu)得(de)，并繳(jiao)納(na)(na)(na)(na)土地(di)(di)出讓金，繳(jiao)納(na)(na)(na)(na)土地(di)(di)出讓金的外(wai)(wai)商(shang)投(tou)資(zi)企(qi)業(ye)(ye)和(he)(he)外(wai)(wai)國(guo)企(qi)業(ye)(ye)，不再繳(jiao)納(na)(na)(na)(na)場(chang)地(di)(di)使(shi)用(yong)(yong)費。外(wai)(wai)商(shang)投(tou)資(zi)企(qi)業(ye)(ye)和(he)(he)外(wai)(wai)國(guo)企(qi)業(ye)(ye)繳(jiao)納(na)(na)(na)(na)場(chang)地(di)(di)使(shi)用(yong)(yong)費和(he)(he)土地(di)(di)出讓金，不繳(jiao)納(na)(na)(na)(na)城(cheng)鎮土地(di)(di)使(shi)用(yong)(yong)稅(shui)(shui)(shui)；內資(zi)企(qi)業(ye)(ye)繳(jiao)納(na)(na)(na)(na)土地(di)(di)出讓金，還要繳(jiao)納(na)(na)(na)(na)城(cheng)鎮土地(di)(di)使(shi)用(yong)(yong)稅(shui)(shui)(shui)，稅(shui)(shui)(shui)負不一(yi)致(zhi)。為公(gong)平稅(shui)(shui)(shui)負，《決定(ding)》規(gui)(gui)定(ding)，外(wai)(wai)商(shang)投(tou)資(zi)企(qi)業(ye)(ye)和(he)(he)外(wai)(wai)國(guo)企(qi)業(ye)(ye)也(ye)應按照規(gui)(gui)定(ding)繳(jiao)納(na)(na)(na)(na)城(cheng)鎮土地(di)(di)使(shi)用(yong)(yong)稅(shui)(shui)(shui)。
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