中国城镇土地出让金与住宅税的比较研究

发布时间：2018-07-20 14:08

【摘要】：城镇土地出让金是城镇土地作为生产要素的价格,与资源优化配置有关;城镇住宅税是政府对城镇住宅经济活动的干预,旨在收入再分配或宏观调控。城镇土地出让金与城镇住宅税并没有必然联系,但城镇土地国有制使两者在中国产生了特殊的此增彼减关系。中国城镇住房问题的产生源于普通住房商品化,但恶化源于城镇边际土地的垄断定价。缓解并最终解决中国城镇住房问题,意味着中国城镇劣质土地财政的转型。中国城镇住宅税的开征,不仅要以城镇优质土地的级差地租取代城镇边际土地的绝对地租,还要限制城镇边际土地的过度消费,以实现城乡土地市场一体化以及价格均衡基础上的城镇住宅市场供求平衡。中国开征城镇住宅税,客观上会降低城镇普通住宅市场价格,但最直接的目的还是理顺城镇政府的财政分配关系。
[Abstract]:Urban land transfer fee is the price of urban land as a factor of production, which is related to the optimal allocation of resources, and the urban housing tax is the government's intervention in urban housing economic activities, aiming at income redistribution or macro-control. There is no necessary relation between urban land transfer fee and urban housing tax, but the state ownership of urban land makes them have a special relationship in China. The problem of urban housing in China originates from the commercialization of ordinary housing, but the deterioration is due to the monopoly pricing of marginal land in cities and towns. To alleviate and finally solve the housing problem in Chinese cities and towns means the financial transformation of inferior land in Chinese cities and towns. The levying of urban housing tax in China should not only replace the absolute land rent of marginal land in cities and towns with the differential land rent of high-quality urban land, but also limit the excessive consumption of marginal land in cities and towns. In order to realize the urban and rural land market integration and price equilibrium on the basis of urban housing market supply and demand balance. The introduction of urban housing tax in China will objectively reduce the market price of ordinary housing in cities and towns, but the most direct aim is to straighten out the financial distribution relationship of urban governments.
【作者单位】：上海社会科学院部门经济研究所;
【分类号】：F299.23;F812.42

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