城镇土地集约利用税费调控制度研究  

Tax Regulation System of Urban Land Intensive Use

作　　者：许喆 孟蒲伟 李玉峰 

机构地区：[1]北京舜土规划顾问有限公司,北京100070

出　　处：《中国国土资源经济》2016年第12期28-32,44,共6页Natural Resource Economics of China

摘　　要：通过对现行土地税费政策的简要分析,提出我国目前土地税费政策方面存在的制度性问题,包括土地取得环节税费调控缺乏政策指向性,土地保有环节未能体现对存量土地再利用的税费调控思路,土地转移环节缺少与地区产业调控政策的衔接等。同时,站在土地集约利用的视角,分别从土地取得、保有、转移环节提出土地税费制度调整建议:(1)土地取得环节实行差别化税费管理制度,从供给侧入手明确土地资源配置的政策指向性;(2)优化调整保有环节税费结构 ,提高保有环节税负水平;(3)加强土地转移环节税费调控与地区产业政策的对接,鼓励政府支持产业用地在转让过程中的税费减免政策。Based on a brief analysis of the current land tax policies, this paper puts forward the current institutional problems in China as follows. The orientation of tax control policy is not clear in land acquisition link, the tax control fails to reflect the purpose of land reusing in retention link, and the tax control policies don＇t engage with the industrial control policies in transfer link. Meanwhile, we put forward adjustment suggestions of land tax policies in acquisition, retention and transfer links, from the perspective of intensive land use. Firstly, implement the differential taxation system in land acquisition link, and clarify the policy orientation of land allocation from the supply side. Secondly, optimize the land tax structure and impose higher taxes in retention link. Thirdly, promote the land tax control policy to engage with the industrial control policy in transfer link, and encourage the government to mitigate taxes in the transfer link of industrial land.

关 键 词：土地税费 集约利用 取得环节 保有环节 转移环节 

分 类 号：F301.2[经济管理—产业经济] F062.1