论文部分内容阅读
近年来“土地财政”已成为中国地方政府主要的财政收入模式,政府通过出让土地使用权及相关税收从而将土地作为增加财政收入、推动经济发展的杠杆,但与此同时“土地财政”模式的一些弊端也开始显露。房价高涨且居高不下的原因是多重复杂的,“土地财政”无疑是其中重要的一个因素。如何最大限度地消除“土地财政”的弊端,抑制房价过快上涨,房地产税改革也就呼之欲出。通过在房地产保有环节开征房地产税等改革措施,便可在通过经济参数和税负约束引导供需双方的行为更加合理,对于这样一个城市化迅猛发展、可利用土地稀缺、房地产市场波动对经济生活影响极大的社会来说无非具有积极可靠的效应。
In recent years, “land finance” has become the major mode of revenue for local governments in China. The government has taken the land as a lever to increase revenue and promote economic development through the transfer of land use rights and related taxes, but at the same time, “Land Finance ”Some malpractices also began to reveal. The reasons for the soaring and high housing prices are multiple and complicated. “Land finance” is undoubtedly one of the most important factors. How to eliminate the shortcomings of “land finance” to the utmost extent, restrain the house price from rising too fast, and the real estate tax reform will be ready. By reforming real estate tax such as real estate tenure, we can guide the supply and demand sides to act more rationally through the economic parameters and tax burden. For such a rapid urbanization, we can make use of the scarcity of land and the impact of real estate market fluctuations on the economic life A great society is nothing more than a positive and reliable effect.