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本文在构建空间经济学的基础上,分析了土地税对地价、土地收益分配以及土地利用的影响。基本结论是,现行土地管理制度和土地税都对地价有一定影响。在土地农转用过程中,农民既没有得到合理补偿,税收又没有发挥调控土地利用的作用。由于土地税收的缺失,土地使用者通过改变土地用途获取土地增值收益。由于土地增值税没有发挥应有作用,土地的外部性(即外部条件变化带来的正、负效应——编者注)没有得到有效克服,也无法实现“涨价归公”的理想。因此,政府应制定一个合理的土地税率来合理分配土地收益,遏制土地投机。
Based on the construction of space economics, this paper analyzes the impact of land tax on land price, land income distribution and land use. The basic conclusion is that both the current land management system and the land tax have an impact on land prices. In the process of conversion of land farmers, peasants have neither been compensated properly nor have taxation played the role of regulating land utilization. Due to the lack of tax on land, land users gain land appreciation benefits by changing their land use. Since LAT does not play its due role, the externalities of land (ie, the positive and negative effects of changes in external conditions) have not been effectively overcome and the ideal of “raising prices to go public” can not be achieved. Therefore, the government should formulate a reasonable land tax rate to rationally distribute land revenue and curb land speculation.