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近些年来,重庆市土地使用收入快速增长,有力地促进了税收增长和财政收入规模的扩大,但也造成了工商税收比重相对较低,近1/4财政收入来源于土地使用权转让,基本上不属于可支配财力。此外,土地资源是不可再生资源,当前财政收入的增加是以牺牲后代人的权益为代价的。因此,需要对近年来土地出让的宏观经济社会效果以及对税收的影响进行全面深入分析,这样才能更加积极地认识到加强土地资源出让管理、规范土地市场的重要性。
In recent years, the rapid growth of land use income in Chongqing strongly promoted the growth of tax revenue and the scale of fiscal revenue, but also caused a relatively low proportion of industrial and commercial tax revenues. Nearly one-fourth of fiscal revenue came from the transfer of land use rights, Not on the disposable financial resources. In addition, land resources are non-renewable resources, the current increase in fiscal revenue at the expense of future generations at the expense of people’s rights. Therefore, it is necessary to conduct a comprehensive and in-depth analysis of the macroeconomic and social effects of land transfer in recent years and its impact on tax revenue so that we can more positively recognize the importance of strengthening the management of the transfer of land resources and regulating the land market.