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无论是采取增量出售还是存量征税方式,土地收益始终都是各国地方财政收入的重要来源。因此,地方政府获取土地收益的手段、方式及获取后用途的制度建设至关重要。土地财政是指地方政府利用土地委托所有者和公共管理者的双重身份参与土地收益的分配,通俗说就是以地生财。土地财政主要包含两部分。一是土地资产收益,在我国,政府出让的只是土地使用权,而非土地所有权,因此,获得的土地出让金从本质上讲是一种地租。二是与土地有关的税收,如房产税、物业税、财产税等等。因此,土地财政既包括土地出让获得的收益,也包括土地上的不动产带来的税收,其根本目的是为地方政府的建设性支出融资。
Whether it is incremental sale or stock taxation, land revenue has always been an important source of local financial revenue for all countries. Therefore, the local government access to land revenue means, methods and access to the system construction is essential. Land finance refers to the local government to use land dual ownership of the landowners and public managers to participate in the distribution of land revenue, popular saying is to make money. Land finance mainly consists of two parts. First, the return on land assets, in our country, the government is only the transfer of land use rights, rather than land ownership, therefore, the land transfer fee is essentially a kind of rent. Second, land-related taxes, such as property tax, property tax, property tax and so on. Therefore, land finance includes both proceeds from the land transfer and taxes from the immovable property on the land. Its basic purpose is to finance the constructive expenditures of local governments.