摘要
地方政府过度依赖土地出让收入是当前中国公共管理面临的重要难题。改革房地产税制并触发土地制度的连锁反应是破解中国土地治理困局的基本出路。通过预测不同改革方案下典型城市住房相关土地财政收入变化,评估房地产税替代土地出让(纯)收益成为地方支柱性收入源的前景。研究发现,如果合理设计覆盖城市存量和新增住房的房地产税,可在短期内保证地方土地财政收入的相对稳定,并在远期实现房地产税替代土地出让金成为地方财政支柱的目标,增强土地财政收入的可持续性。近期政府应改变"重流转、轻保有"的状况,将房地产税培育成为地方主体税种,远期应推进城乡一体化土地市场体系、土地出让制度和土地增值税制度联动改革,使地方土地财政收入从以一次性的土地出让纯收益为主向以持续的房产保有税、土地增值税等为主转变,促进政府土地管理本位职能回归,破解土地财政与政府治理困局。
Excessive reliance on land transfer revenue by local governments is a main problem that China's public administration are confronted with. Reforming the tax system of real estate and triggering the chain reaction of land system is the basic way to solve the predicament of land governance in China. By predicting the change of related land fiscal revenue in typical cities under different reform schemes,the paper evaluates the prospect that the real estate tax will replace the land selling( pure) income as a local pillar source of income. The study finds that if reasonable design covers the real estate tax of city stock and newly increased housing,it's feasible to ensure local fiscal revenue of land steady in the short time and replace land transfer income by real estate tax as the local financial pillar in the long time,which means sustainability of revenue is strengthened with support among local governments. In the near future,the government should change the situation in which circulation is valued and tenure is ignored,and optimize real estate tax as the main part of local tax. In the long run,series of reforms,which includes urban-rural integrated land market system,land transfer system and increment tax on land value,should be promoted to make the source of the local land revenue deriving from sustainable estate retention tax and increment tax on land value other than one-time net income of land sales,thus land governance of local government will regress to standard,and the predicament of land finance and land governance will be resolved.
出处
《南京审计大学学报》
CSSCI
2017年第6期44-55,74,共13页
Journal of Nanjing Audit University
基金
教育部人文社会科学研究项目(15YJA630023)
教育部哲学社会科学研究重大课题攻关项目(13JZD014)
中央高校基本科研业务费项目(SK2014003)
关键词
房地产税
土地财政
地方财政收入
政府治理
税收改革
税制
土地流转
土地资源
real estate tax
land finance
local fiscal revenue
government governance
tax reform
tax system
land transfer
land resources
