摘要
土地出让收入的攀升总体上是土地要素稀缺程度和利用市场机制配置生产要素相结合的客观必然反映。具有学理支撑和客观现实需要的我国城市土地国有制,为土地财政提供了既高效又带有"矛盾积累"特征的制度条件,引发的扭曲问题不可忽视。在澄清房地产税的法理依据的同时,应把构建税、租、费、债归位后的可持续地方"土地财政"作为长治久安的出路,制度供给的大方向是合理完善"养地升值"和"土地生财用财"机制,实现土地增值收益全民共享。从长远看,我国"集体所有"的土地,根本出路是借鉴深圳经验转为国有,但只能循序渐进地进行。
The rise of the land transfer income is the objective and inevitable reflection of the combination of the land factor scarcity degree and the utilization of the market mechanism. China＇s urban state-owned land system has theoretical supports and practical need, provides both efficient and with ＂accumulation of contradictions＂ characteristics of the system for land finance, and causes the distortion problem which cannot be ignored. We should clarify the legal principle theory of real estate tax, and take sustainable local land finance as a path to long-term stability. The general direction of the supply system is reasonable and perfect ＂nourishing appreciation＂ and ＂land generative mechanism of using money＂, and realize land value added benefit universal share. In the long run, the fundamental way out of the ＂collective all＂ land is to state-owned drawing from Shenzhen experience, but can only proceed to the progressive.
出处
《改革》
CSSCI
北大核心
2015年第5期67-81,共15页
Reform
