新型城镇化背景下城市土地租税费问题研究

发布时间：2019-01-02 10:58

【摘要】：伴随着新型城镇化越来越多地成为全国各地发展的目标,各种制度的改革应运而生,例如户籍制度、土地制度、财税制度等,而其中的土地租税费问题将是政府制度改革面临的重点。新型城镇化和土地租税费体系是相互影响、相互促进的,新型城镇化为土地租税费改革提供了契机和制度保障,土地租税费的合理调整是新型城镇化的内在要求,有助于促使新型城镇化的健康可持续发展。当前城镇土地租税费存在的问题,不符合新型城镇化的发展理念,不利于新型城镇化的建设。文章通过分析发现不仅我国城镇土地租税费制度设置本身存在问题在,政府的理念、对土地收益分配的行为选择存在的问题,加重了土地租税费存在的问题。通过对土地租税费的作用与相应的分配关系进行规范性分析,理顺土地租税费三者之间的关系,以及分析政府该如何进行行为选择,来更好地理解我国当前的土地收益分配体系。并且借鉴国际经验和坚持城镇土地租税费的目标和原则基础上,探索适合中国国情的城镇土体租税费体系,为新型城镇化建设提供更好的理论和实践指导。
[Abstract]:With the new type of urbanization increasingly becoming the goal of development throughout the country, the reform of various systems emerged as the times require, such as the household registration system, the land system, the financial and tax system, and so on. But the land rent tax and fee question will be the government system reform to face the focal point. The new urbanization and the land rent tax and fee system influence each other, the new type urbanization provides the opportunity and the system guarantee for the land rent tax and fee reform, the reasonable adjustment of the land rent tax and fee is the inherent requirement of the new type urbanization. It is helpful to promote the healthy and sustainable development of new urbanization. The existing problems of land rent tax and fee in cities and towns do not accord with the development idea of new urbanization and are unfavorable to the construction of new urbanization. The paper finds that not only is there a problem in the establishment of urban land rent tax and fee system in our country, but also in the concept of the government and the behavior choice of land income distribution, the existing problems of land rent tax and fee are aggravated. Through the normative analysis of the function of land rent tax and fee and the corresponding distribution relationship, the paper straightens out the relationship among the three land rent taxes and fees, and analyzes how the government should choose the behavior. To better understand China's current land income distribution system. On the basis of reference to international experience and adherence to the goals and principles of urban land rent tax and fee, this paper explores the system of urban soil rental tax and fee suitable for China's national conditions, and provides better theoretical and practical guidance for the construction of new urbanization.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F301

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