论土地财政的历史命运
发布时间：2018-12-28 19:08
【摘要】：当前学者对土地财政的功过是非有一个共同认识:土地财政是一个利弊共存的制度安排。学者之间的分歧则在于,多数学者主张弊大于利,应当及时废除土地财政,少数学者则主张利大于弊,应当暂缓废除土地财政,在没有找到合适的替代性制度之前,不能轻言废弃土地财政。主张暂缓废除土地财政的理由值得商榷。直接税为主的税收财政的实施与"革命"没有直接关系,我国当前的城市化建设可以不依赖土地财政,土地财政并没有消灭土地食利阶层。事实上,土地财政不仅严重损害了政府形象,积累了严重的经济风险,导致了贫富差距,而且与我国当前的根本发展方向相违背,阻碍了社会主义市场经济体制的完善,延缓了社会主义法治国家建设的进程,妨碍了国家治理体系和治理能力现代化的实现,应当及时废除。
[Abstract]:At present, scholars have a common understanding of the merits and demerits of land finance: land finance is a system arrangement in which advantages and disadvantages coexist. The difference between scholars is that most scholars advocate that land finance should be abolished in time, and a few scholars hold that the abolition of land finance should be postponed until a suitable alternative system is found. It is not easy to say abandoned land finance. The reason for postponing the abrogation of land finance is debatable. The implementation of tax finance based on direct tax has no direct relation with "revolution". The current urbanization construction of our country can not rely on land finance, and land finance has not eliminated the stratum of land consumption and profit. In fact, land finance has not only seriously damaged the image of the government, accumulated serious economic risks, led to the gap between the rich and the poor, but also contradicted the current fundamental development direction of our country and hindered the perfection of the socialist market economic system. It delays the process of building a socialist country ruled by law, hinders the realization of the modernization of national governance system and governance ability, and should be abolished in time.
【作者单位】： 中国政法大学民商经济法学院;
【分类号】：D922.33
本文编号：2394313
[Abstract]:At present, scholars have a common understanding of the merits and demerits of land finance: land finance is a system arrangement in which advantages and disadvantages coexist. The difference between scholars is that most scholars advocate that land finance should be abolished in time, and a few scholars hold that the abolition of land finance should be postponed until a suitable alternative system is found. It is not easy to say abandoned land finance. The reason for postponing the abrogation of land finance is debatable. The implementation of tax finance based on direct tax has no direct relation with "revolution". The current urbanization construction of our country can not rely on land finance, and land finance has not eliminated the stratum of land consumption and profit. In fact, land finance has not only seriously damaged the image of the government, accumulated serious economic risks, led to the gap between the rich and the poor, but also contradicted the current fundamental development direction of our country and hindered the perfection of the socialist market economic system. It delays the process of building a socialist country ruled by law, hinders the realization of the modernization of national governance system and governance ability, and should be abolished in time.
【作者单位】： 中国政法大学民商经济法学院;
【分类号】：D922.33
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