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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。
The urban land transfer fee is the price of urban land as a factor of production, which is related to the optimal allocation of resources. The urban residential tax is the intervention of the government in the economic activities of urban residential houses and aims to redistribute income or macro-control. There is no necessary connection between the urban land transfer fee and the urban residential tax, but the urban land ownership has caused the special increase and decrease of the two in China. The housing problems in urban areas in China originate from the commercialization of ordinary houses, but worsen the monopoly pricing from the marginal land in cities and towns. Mitigating and ultimately solving the urban housing problems in China means the transformation of the inferior quality of urban and rural land in China. The introduction of China’s urban housing tax not only replaces the absolute rent of urban marginal land with the differential rent of urban high-quality land, but also limits the excessive consumption of marginal land in urban and rural areas so as to realize the urban residential market in urban and rural areas and the price equilibrium Supply and demand balance. China’s levy of urban residential tax, the objective will be to lower the market price of ordinary residential cities and towns, but the most direct purpose is to streamline the town government’s financial distribution.