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随着我国从传统的计划经济体制向市场经济体制转轨,福利分房制度终结,商品房制度开启,时至今日,土地和住房市场化进程走过十六个年头。地租理论无疑为我们分析现行土地和房产买卖、探讨地租本质、收入分配起着积极作用。本文通过对地租理论的分析和运用,解释中国的房地产市场价格变化,并进一步分析了中国特色土地私有制导致收入分配极化的机制。本文认为,我国城市化以及城市扩张伴随着土地地租和地价上涨,地价上涨导致房价上涨。由于我国土地的公有性质,地租上涨理应归属于土地所有者,因此房产投资收益税以及房产税具有法理依据。
With the transition from the traditional planned economy system to the market economy system, the end of the welfare housing distribution system and the opening up of commercial housing system, the market of land and housing has gone through 16 years. The theory of rent will undoubtedly analyze the current sale of land and property, discuss the essence of rent, and the distribution of income play an active role. Through the analysis and application of the theory of rent, this paper explains the change of the real estate market in China and further analyzes the mechanism of polarization of income distribution caused by private ownership of land with Chinese characteristics. This paper argues that the urbanization of our country and the expansion of cities are accompanied by the increase of land rent and land prices, and the rise of land prices leading to the rise of housing prices. Due to the public nature of land in our country, the rise of rent should be attributed to the landowners, so the real estate investment income tax and real estate tax have legal basis.