中国土地资源税制优化研究
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摘要
土地资源税是世界各国普遍征收的一种税,目前世界上几乎所有国家的税收制度中都涉及到土地资源税。由于不同国家和地区的土地所有制形式不尽相同,因此在土地资源税的征收方式上存在着差异。
土地资源税收是地方政府财政收入的主要来源。在实行分税制的国家,土地资源税收基本由地方政府征收并纳入到地方政府的财政收入当中,满足地方政府扩大地方基础设施和公共事业规模的经费之需,这不仅激发了地方政府征收房产税的积极性,也促进地方的建设和发展。
我国现行的土地资源税在课税对象、计税依据、征收范围及力度等方面都存在着一定的问题。现行土地资源课税制度不适应经济社会发展需要;征收范围过窄;我国的土地资源税收出现轻保有,重流转的现象;土地资源税种设计配置不甚合理;土地资源课税各环节税负分布不合理;对抑制房地产投机的作用十分微弱;房地产税收入规模偏小,不能满足地方财政的需要;难以发挥调节社会贫富差距的作用。
因此,在我国土地资源理论研究与制度设计方面,需要作大量深入研究工作,本研究希望在这些尚未得到深入研究的方面进行有益的探讨,针对我国国民经济中迫切需要解决的问题,从分析我国目前房地产市场存在的问题入手,以土地资源税制改革为主要研究对象,围绕物业税的开征,提出一系列土地资源税制改革举措,以推动我国土地资源税制体系的完善和我国房地产市场的发展和规范。
本文的研究对促进我国房地产业的健康发展、对丰富我国土地资源税制理论研究成果、成功推进我国土地资源税制度改革、切实规范我国市场经济运行秩序,充分发挥地方公共财政职能、公平社会财富分配等方面均有着十分重要的理论与现实意义。
本文运用比较研究和综合分析的方法,研究我国目前土地资源税制情况,并借鉴国外的相关经验,给出对土地资源税制改革的建议,并拟在研究过程中,力争确立比较科学的房地产税的税基,使土地资源税制改革有一个量化的依据。包括的主要内容有:第一部分:分析问题提出的有关背景与研究意义及国内外发展、研究动态;第二部分:土地资源税制改革的理论基础;第三部分:对我国目前的土地资源税收制度的内容、结构以及规模进行全面的梳理并分析目前土地资源税制存在的问题;第四部分:分析土地资源税制的结构、内容和规模,借鉴国外经验;第五部分:分析土地资源税的功能,对土地资源税制改革的目标定位进行研究;第六部分:对我国土地资源税制构建和物业税开征提出相应的建议;第七部分:对本研究的创新点和需继续深入研究的内容进行说明。
Land resource tax is a kind of popular tax levied in the world. Almost every tax system in every country is concerned with the land resource tax. Because different country or region has different land ownership system, there are differences in the levy method of land resource tax.
The revenue from land resource tax is a major source of local government finance. In those countries that implement separate-taxation system, land resource tax is levied by local government and goes to revenue of this level of government to meet the needs of construction and expansion of local infrastructure and utilities, which not only spurs the enthusiasm of local government to levy this kind of tax but promotes the local construction and development.
There are many problems in Chinese current land resource tax system, such as those exist in subject, standard, range of taxation. The contemporary land resource tax system can not adapt to the needs of economic and social developments for the following reasons: its levy range is too narrow, too many attention is paid to transfer and too little to ownership, the types of land resource tax are designed irrationally, the burdens of different steps in land resource tax are not equally rationed, all above accounts for the results that the scale of current land resource taxation revenue is so small that it can not meet the needs of local finance, and can not play an relatively important role in bridging the gap between the rich and the poor.
For the reasons above, we need to do much research in the theory and institution design of Chinese land resource tax, this essay is expected to do some useful and helpful work in this field, aims at the problems that need to be resolved in the national economy, starts from the problems in the current real estate market, uses reform in land resource tax as the major subject, puts forward a series of measures to promote land resource tax optimization and development of real estate market and standardization.
This study have very important theoretical and practical meanings in promoting the healthy development of Chinese real estate industry, enriching the theory of land resource tax, normalizing the order of market economy operation, making the best use of local financial and equality in social wealth allocation function. This essay uses comparative and comprehensive analysis method to study current situation in Chinese land resource tax system, to make suggestions concerning the reform and to establish scientific real estate tax base. The main contents of this research are as follows:
In the first part, this paper analyzes the background and significance of the study as well as relevant development and achievement in china and aboard;
The second part gives the theoretical foundation of land resource tax reform;
The third part analyzes the content, structure, scale and problems of current resource tax system of china;
The fourth part analyzes foreign resource tax systems concerning their content, structure and the scale;
In the fifth part of the paper, the function of resource tax system and the goal of the reform are studied in detail;
In the sixth part, relevant suggestions about the construction and perfection of current land resource tax system, especially the commence of property tax are brought about;
In the last part, the initiatives and the future problems in this field are illustrated.
土地资源税收是地方政府财政收入的主要来源。在实行分税制的国家,土地资源税收基本由地方政府征收并纳入到地方政府的财政收入当中,满足地方政府扩大地方基础设施和公共事业规模的经费之需,这不仅激发了地方政府征收房产税的积极性,也促进地方的建设和发展。
我国现行的土地资源税在课税对象、计税依据、征收范围及力度等方面都存在着一定的问题。现行土地资源课税制度不适应经济社会发展需要;征收范围过窄;我国的土地资源税收出现轻保有,重流转的现象;土地资源税种设计配置不甚合理;土地资源课税各环节税负分布不合理;对抑制房地产投机的作用十分微弱;房地产税收入规模偏小,不能满足地方财政的需要;难以发挥调节社会贫富差距的作用。
因此,在我国土地资源理论研究与制度设计方面,需要作大量深入研究工作,本研究希望在这些尚未得到深入研究的方面进行有益的探讨,针对我国国民经济中迫切需要解决的问题,从分析我国目前房地产市场存在的问题入手,以土地资源税制改革为主要研究对象,围绕物业税的开征,提出一系列土地资源税制改革举措,以推动我国土地资源税制体系的完善和我国房地产市场的发展和规范。
本文的研究对促进我国房地产业的健康发展、对丰富我国土地资源税制理论研究成果、成功推进我国土地资源税制度改革、切实规范我国市场经济运行秩序,充分发挥地方公共财政职能、公平社会财富分配等方面均有着十分重要的理论与现实意义。
本文运用比较研究和综合分析的方法,研究我国目前土地资源税制情况,并借鉴国外的相关经验,给出对土地资源税制改革的建议,并拟在研究过程中,力争确立比较科学的房地产税的税基,使土地资源税制改革有一个量化的依据。包括的主要内容有:第一部分:分析问题提出的有关背景与研究意义及国内外发展、研究动态;第二部分:土地资源税制改革的理论基础;第三部分:对我国目前的土地资源税收制度的内容、结构以及规模进行全面的梳理并分析目前土地资源税制存在的问题;第四部分:分析土地资源税制的结构、内容和规模,借鉴国外经验;第五部分:分析土地资源税的功能,对土地资源税制改革的目标定位进行研究;第六部分:对我国土地资源税制构建和物业税开征提出相应的建议;第七部分:对本研究的创新点和需继续深入研究的内容进行说明。
Land resource tax is a kind of popular tax levied in the world. Almost every tax system in every country is concerned with the land resource tax. Because different country or region has different land ownership system, there are differences in the levy method of land resource tax.
The revenue from land resource tax is a major source of local government finance. In those countries that implement separate-taxation system, land resource tax is levied by local government and goes to revenue of this level of government to meet the needs of construction and expansion of local infrastructure and utilities, which not only spurs the enthusiasm of local government to levy this kind of tax but promotes the local construction and development.
There are many problems in Chinese current land resource tax system, such as those exist in subject, standard, range of taxation. The contemporary land resource tax system can not adapt to the needs of economic and social developments for the following reasons: its levy range is too narrow, too many attention is paid to transfer and too little to ownership, the types of land resource tax are designed irrationally, the burdens of different steps in land resource tax are not equally rationed, all above accounts for the results that the scale of current land resource taxation revenue is so small that it can not meet the needs of local finance, and can not play an relatively important role in bridging the gap between the rich and the poor.
For the reasons above, we need to do much research in the theory and institution design of Chinese land resource tax, this essay is expected to do some useful and helpful work in this field, aims at the problems that need to be resolved in the national economy, starts from the problems in the current real estate market, uses reform in land resource tax as the major subject, puts forward a series of measures to promote land resource tax optimization and development of real estate market and standardization.
This study have very important theoretical and practical meanings in promoting the healthy development of Chinese real estate industry, enriching the theory of land resource tax, normalizing the order of market economy operation, making the best use of local financial and equality in social wealth allocation function. This essay uses comparative and comprehensive analysis method to study current situation in Chinese land resource tax system, to make suggestions concerning the reform and to establish scientific real estate tax base. The main contents of this research are as follows:
In the first part, this paper analyzes the background and significance of the study as well as relevant development and achievement in china and aboard;
The second part gives the theoretical foundation of land resource tax reform;
The third part analyzes the content, structure, scale and problems of current resource tax system of china;
The fourth part analyzes foreign resource tax systems concerning their content, structure and the scale;
In the fifth part of the paper, the function of resource tax system and the goal of the reform are studied in detail;
In the sixth part, relevant suggestions about the construction and perfection of current land resource tax system, especially the commence of property tax are brought about;
In the last part, the initiatives and the future problems in this field are illustrated.
引文
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