HOÀN THIỆN CHÍNH SÁCH THUẾ ĐỐI VỚI ĐẤT ĐAI, NÂNG CAO HIỆU QUẢ SỬ DỤNG ĐẤT

Abstract

The article summarizes the achieved results and limitations and inadequacies of the tax policy on land after 10 years of implementing Resolution No. 19-NQ/TW of the XI Central Committee on “Continue to reform policies and laws on land in the
period of comprehensive promotion of renovation, laying the foundation for our country to basically become a modern industrialized country by 2020”. On that basis, the authors propose orientations and solutions to improve tax policies for land to improve land use efficiency and contribute to social justice.