中国土地科学
中國土地科學
중국토지과학
HINA LAND SCIENCE
2012年
10期
29-33
,共5页
土地经济%土地财政%财产性土地财政%税收性土地财政
土地經濟%土地財政%財產性土地財政%稅收性土地財政
토지경제%토지재정%재산성토지재정%세수성토지재정
land economy%land finance%land property finance%land tax finance
研究目的：分析财产性土地财政贡献度受市场波动的影响进而研究过度依赖财产性土地财政所引发的问题，并探讨用税收性土地财政解决地方财政问题的思路。研究方法：对比分析法，实证分析法。研究结果：（1）全国层面2003—2008年平均财产性土地财政贡献度为16．32％，平均税收性土地财政贡献度为11．35％。东、中、西3大经济带财产性土地财政贡献度分别为15．63％、16．99％、18．15％，税收性土地财政贡献度为13．13％、11．11％、10．27％。（2）财产性土地财政贡献度受土地市场和房地产市场波动影响明显，而税收性土地财政贡献度受市场波动影响较前者小。（3）目前中国税收性土地财政贡献度过小。研究结论：依靠财产性土地财政满足地方财政支出会造成地方财政的不稳定性，故不能依靠其解决地方财务问题。中国税收性土地财政贡献度较小，应该在完善税制体系的基础上依靠财产税体系来合理分配土地收益，走长期可持续的税收财政道路。
研究目的：分析財產性土地財政貢獻度受市場波動的影響進而研究過度依賴財產性土地財政所引髮的問題，併探討用稅收性土地財政解決地方財政問題的思路。研究方法：對比分析法，實證分析法。研究結果：（1）全國層麵2003—2008年平均財產性土地財政貢獻度為16．32％，平均稅收性土地財政貢獻度為11．35％。東、中、西3大經濟帶財產性土地財政貢獻度分彆為15．63％、16．99％、18．15％，稅收性土地財政貢獻度為13．13％、11．11％、10．27％。（2）財產性土地財政貢獻度受土地市場和房地產市場波動影響明顯，而稅收性土地財政貢獻度受市場波動影響較前者小。（3）目前中國稅收性土地財政貢獻度過小。研究結論：依靠財產性土地財政滿足地方財政支齣會造成地方財政的不穩定性，故不能依靠其解決地方財務問題。中國稅收性土地財政貢獻度較小，應該在完善稅製體繫的基礎上依靠財產稅體繫來閤理分配土地收益，走長期可持續的稅收財政道路。
연구목적：분석재산성토지재정공헌도수시장파동적영향진이연구과도의뢰재산성토지재정소인발적문제，병탐토용세수성토지재정해결지방재정문제적사로。연구방법：대비분석법，실증분석법。연구결과：（1）전국층면2003—2008년평균재산성토지재정공헌도위16．32％，평균세수성토지재정공헌도위11．35％。동、중、서3대경제대재산성토지재정공헌도분별위15．63％、16．99％、18．15％，세수성토지재정공헌도위13．13％、11．11％、10．27％。（2）재산성토지재정공헌도수토지시장화방지산시장파동영향명현，이세수성토지재정공헌도수시장파동영향교전자소。（3）목전중국세수성토지재정공헌도과소。연구결론：의고재산성토지재정만족지방재정지출회조성지방재정적불은정성，고불능의고기해결지방재무문제。중국세수성토지재정공헌도교소，응해재완선세제체계적기출상의고재산세체계래합리분배토지수익，주장기가지속적세수재정도로。
The purpose of this paper is to discuss the possible reform on land property finance and try to solve the problems based on examining the impact of market fluctuation on the land property finance. Methods employed include comparative analysis and empirical analysis. The results indicate: 1 ) during the period from 2003 to 2008, the national level average land property financial contribution was 16.32% and land tax financial contribution was 11.35%. The levels of the contribution of property finance in the three main regions, i.e., the Eastern, Central, and Western China, were 15.63%, 16.99%, 18.15%, respectively, and the tax finance were 13.13%, 11.11%, 10.27%, respectively. 2) Land and real estate market fluctuation had significant effects on land property financial contribution, but they had small effects on land tax financial contribution. 3) Land tax financial contribution was too small. It is concluded that it should not rely on land property finance to deal with the local financial problems. Because relying on land property finance to meet local financial expenditure will cause the local financial instability. Our country's land tax financial contribution was not effective. Therefore, the local government should rely on property tax system to distribute landincome reasonably, and aim to avert to the long-term and sustainable tax finance system.
