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笔者以厦门PX项目事件为例,以房地产财政收入制度的视角分析了中国城市政府的行为逻辑。研究发现,随着住宅开发和交易的完成,现有的房地产财政收入制度对地方政府改善环境质量的激励将会消失,开征以存量房地产价值为税基的房产税成为可选的改革路径,以雾霾为标志的环境问题是“发展型地方政府”行为模式的后果之一。由于地方政府的行为受到自身财政利益的驱动,因而通过合理设计财政收入制度能够激励政府实现有效的环境治理。
Taking Xiamen PX Project as an example, the author analyzes the behavioral logic of Chinese city government from the perspective of real estate revenue system. The study found that with the completion of residential development and transaction, the existing real estate revenue system will not encourage local governments to improve the environmental quality. The introduction of real estate tax based on the existing real estate value as the tax base becomes an optional reform path. The environmental issue marked by smog is one of the consequences of the “developmental local government” model of behavior. Because local government’s behavior is driven by its own financial interests, it can inspire the government to achieve effective environmental governance by reasonably designing the fiscal revenue system.