政府土地收入管理的国外研究综述  

A Review of Foreign Research on the Management of Governmental Land Revenue

作　　者：蔡潇[1] 刘卫东[2] Cai Xiao;Liu Weidong

机构地区：[1]九江学院旅游与国土资源学院,江西九江332005 [2]浙江大学土地科学与不动产研究所,浙江杭州310058

出　　处：《中国房地产》2017年第21期71-80,共10页China Real Estate

摘　　要：近二十年来,土地收入越来越为我国政府所重视,并在各地方政府财政收支中扮演着重要角色。如何进行科学的土地收入管理,使土地收入在我国社会经济发展中具有可持续性,成为政府部门及学术界迫切需要解决的问题。长久以来,土地收入在国外众多国家的政府财政收支中占有重要地位,深受政府部门及学术界的广泛关注。因此,梳理国外有关土地收入管理的研究,对于我国土地收入管理的实践具有重要意义。基于现有研究成果,系统回顾和梳理了国外土地财政的相关理论研究,及土地价值捕获、财产税改革的理论与实证研究进展,为我国推进政府土地收入管理改革提供了有益的理论依据。In recent years,land revenue has been paid more and more attention by the Chinesegovernments,and plays an important role in the local governmental revenue and expenditure.How tocarry out scientific land income management and make land income sustainable in the social andeconomic development in China has become an urgent problem for the government departments andacademia.For a long time,land revenue occupies an important position in the financial revenue andexpenditure in many foreign countries,and has attracted widespread attention from governmentdepartments and academic circles.Therefore,combing the studies of land revenue management abroadis of great significance to improve the practice of land revenue management in China.This paperbased on the existing research results,carries out a systematic review of the relevant theoreticalresearch of foreign land sales finance,land value capture,and advances in theoretical and empiricalresearches on property taxation reform,which provides a useful theoretical basis for promoting thereform of governmental land revenue management in China.

关 键 词：土地财政 土地价值捕获 财产税改革 

分 类 号：F301.2[经济管理—产业经济] F811.4