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我国在土地利用上实施土地利用管理制度,耕地保护存在着保护不力的制度性根源,地方政府既是耕地保护的实施者,又是农地非农化的驱动者。在农地非农化的利益扭曲中,地方政府是土地增值收益的主要捕获者,其中,不彻底的财税体制改革所造成的地方政府的财政困境,是地方政府农地非农化的重要诱因。所以,消除地方政府对农地非农化的驱动,积极保护耕地,必须为地方政府寻求财源替代。本文认为,财产税的全面实施为这一问题的解决提供了制度性的思路。
In our country, land use management system is implemented on land use. There is an institutional root cause for the protection of arable land, which is not only the implementer of cultivated land protection but also the driver of non-agricultural land. Among the distorted interests of non-agriculturalization of farmland, local governments are the main captors of land value-added income. The fiscal predicament of local governments caused by incomplete tax-finance system reform is an important inducement for the non-agriculturalization of farmland by local governments . Therefore, to eliminate the local government’s drive for the non-agriculturalization of farmland and actively protect the cultivated land, local governments must find alternative sources of income. This article argues that the full implementation of the property tax provides a systematic way of thinking for the solution of this issue.