税收增量融资:芝加哥的案例与启示

发布时间：2018-05-06 05:02

本文选题：税收增量融资 + 美国经验　；参考：《城市发展研究》2016年09期

【摘要】：税收增量融资(TIF)是美国城市政府最常用的公共融资工具之一,提供了一套利用存量土地的增量收益来为公共项目融资的机制。这与我国地方利用增量土地开发的土地融资模式形成了鲜明的对比。尽管我国并不具有财产税的制度基础,房产税的制定也才刚提上议程,但税收增量所内涵的逻辑仍能为我们提供有益的启发和前瞻性的价值。借鉴TIF的机制,地方可以探索新的融资来源,搭建更完善的PPP框架,以至建立更合理的区域合作和利益分享机制。
[Abstract]:Tax incremental financing (TIFF) is one of the most commonly used public financing tools of American city government, which provides a set of mechanisms for financing public projects by using the incremental income of land stock. This has formed the sharp contrast with the land financing pattern which the local uses the increment land development. Although our country does not have the system foundation of property tax and the establishment of property tax has just been put on the agenda, the logic of tax increment can still provide us with beneficial inspiration and forward-looking value. Using the mechanism of TIF for reference, local authorities can explore new sources of financing, set up a more perfect PPP framework, and even establish a more reasonable mechanism of regional cooperation and benefit-sharing.
【作者单位】：北京大学政府管理学院;
【分类号】：F817.12

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