从征地到征收房产税:财政基础重建与政府治理  

From Expropriating Land to Levying Housing Taxes: The Reconstruction of Financial Basis and the Government Governance

作　　者：陈国富[1] 卿志琼[2] Chen Guofu;Qing Zhiqiong

机构地区：[1]南开大学经济学院经济学系 [2]南开大学商学院企业管理系

出　　处：《南开学报（哲学社会科学版）》2019年第2期180-190,共11页Nankai Journal:Philosophy,Literature and Social Science Edition

基　　金：国家社会科学基金项目(14BJY205;15BJY088)

摘　　要：土地租税理论为公共物品融资提供了合理解释,但现行的土地出让机制违背了这一理论的基本前提。因此,尽管土地租金永续存在,但"土地财政"却应该尽快终止。财政基础重建依赖于土地制度的变革,土地的国有化让我国的房产税具有土地租金的性质。"房地分离"的结构决定了房产税的征收面临极为复杂的社会冲突。The financing of public goods can well be explained by the theory of lease and tax on land,but the current arrangement of land transferring runs counter to the primary premises of this theory.Even though the lease of land exists forever,"the finance of land"in China should be terminated as soon as possible.The reconstruction of the financing basis lies in the reform of the land system.The nationalization of land makes housing taxes embody the nature of land lease.The structure of"separation of housing and land"makes the levy of housing taxes confront up with extremely complicated social conflicts.

关 键 词：土地租金 房产税 土地财政 公共物品 

分 类 号：F812.42[经济管理—财政学] F299.23