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“土地财政”中隐含了寻租、土地资源利用代际不公、土地资源配置效率损失、财政风险加大等一系列问题。“土地财政”的制度依赖在于分税制形成的地方政府财权不能匹配事权和畸形的政绩观。解决“土地财政”的税收逻辑在于增加土地税收收入比重,来缓解土地出让收入规模急剧下降带来的财政收支风险;开征物业税,从保有和转让两个环节均衡调节土地增值收益;加快完善“营改增”配套措施的落实,确保地方财政收入稳步增长。
“Land Finance ” implicit in a series of issues such as rent-seeking, unfair use of land resources, loss of efficiency in the allocation of land resources, and increased financial risks. “Land Finance ” system depends on the tax system of local government financial power can not match the power and degeneration of the concept of performance. Solve the “land finance” tax logic lies in increasing the proportion of land tax revenue to ease the scale of land transfer revenue dropped sharply bring the revenue and expenditure risks; property tax levy, from the conservation and transfer of two aspects of a balanced adjustment of land value-added benefits; We will speed up the implementation of the matching measures for “increasing revenues and increasing profits”, and ensure a steady increase in local revenue.