【摘要】：地方政府過度依賴土地出讓收入是當前中國公共管理面臨的重要難題。改革房地產稅制并觸發(fā)土地制度的連鎖反應是破解中國土地治理困局的基本出路。通過預測不同改革方案下典型城市住房相關土地財政收入變化,評估房地產稅替代土地出讓(純)收益成為地方支柱性收入源的前景。研究發(fā)現,如果合理設計覆蓋城市存量和新增住房的房地產稅,可在短期內保證地方土地財政收入的相對穩(wěn)定,并在遠期實現房地產稅替代土地出讓金成為地方財政支柱的目標,增強土地財政收入的可持續(xù)性。近期政府應改變"重流轉、輕保有"的狀況,將房地產稅培育成為地方主體稅種,遠期應推進城鄉(xiāng)一體化土地市場體系、土地出讓制度和土地增值稅制度聯動改革,使地方土地財政收入從以一次性的土地出讓純收益為主向以持續(xù)的房產保有稅、土地增值稅等為主轉變,促進政府土地管理本位職能回歸,破解土地財政與政府治理困局。
[Abstract]:The local government relies on the land sale income excessively is the important difficult problem which the Chinese public administration faces at present. Reforming the real estate tax system and triggering the chain reaction of land system is the basic way to solve China's land governance difficulties. By predicting the change of land revenue related to housing in typical cities under different reform schemes, the prospect of real estate tax replacing land transfer (net) income as a local pillar income source is evaluated. The study found that if the real estate tax covering urban stock and new housing is reasonably designed, it can ensure the relative stability of local land revenue in the short term. And in the long term realize the real estate tax instead of land transfer funds become the goal of the local financial pillar to enhance the sustainability of land revenue. In the near future, the government should change the situation of "heavy circulation, light retention", cultivate the real estate tax as the local main tax, and in the long run should promote the urban and rural integrated land market system, the land transfer system and the land value-added tax system linkage reform. To change the local land revenue from the one-off net income of land transfer to the continuous real estate tax, land value-added tax and so on, to promote the return of the standard function of the government land management, and to solve the dilemma between land finance and government governance.
【作者單位】： 南京農業(yè)大學公共管理學院;
【基金】：教育部人文社會科學研究項目(15YJA630023);教育部哲學社會科學研究重大課題攻關項目(13JZD014) 中央高�；究蒲袠I(yè)務費項目(SK2014003)
【分類號】：F299.23;F812
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本文編號：2327048