房地产税改革与土地财政困局破解——基于对地方财政影响的情景分析
发布时间：2018-11-12 12:00
【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。
[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.
【作者单位】： 南京农业大学公共管理学院;
【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)
【分类号】：F299.23;F812
，
本文编号：2327048
[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.
【作者单位】： 南京农业大学公共管理学院;
【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)
【分类号】：F299.23;F812
，
本文编号：2327048
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