经济增长换挡期土地税收状况研究  

Research on Land Tax Status of Economic Growth Shift Period

作　　者：白景明 吴笑晗 Bai Jingming;Wu Xiaoyu

机构地区：[1]中国财政科学研究院 [2]北京国家会计学院

出　　处：《价格理论与实践》2019年第2期15-18,共4页Price:Theory & Practice

摘　　要：土地税收是经济增长状况的综合反映,在我国税收体系中的地位不断抬升。2012年之后我国经济增长进入换挡期,土地税收的地位实际上还在抬升,这种现象是我国经济多重特征的集中体现。因此,分析土地税收状况对认识总体经济增长趋势特征,把握税收总体变化趋势具有重要意义。本文对此进行深入分析得出的推论和建议主要在于三方面。第一,土地税收处于增长状态反映的情况是经济增长冲力犹在。土地税收实质上是土地价格的反映,土地价格上升源于经济增长冲力。土地税收增长说明的是供求规模仍处内生性扩张状态。第二,土地税收在税收结构中的地位是稳固的,今后仍有增长潜势。土地税收地位与我国经济增长阶段特征密切相关,我国推进农村土地流转制度改革、维持高产出、私人房产升级换代均会促进土地税收的不断增长。第三,深化土地税制改革关键是尽可能实现各环节课税单一化,减轻同源课税。保有环节课税整合可结合房地产税立法综合推动,交易环节课税应充分考虑收入增长与税收公平之间的平衡关系,不能把减税当做整合的唯一目的。Land taxation is a comprehensive reflection of economic growth and its status in the taxation system in China continues to rise. After 2012, China’s economic growth has entered a shift period, and the status of land taxation is actually rising,this phenomenon is a concentrated expression of the multiple characteristics of China’s economy. Therefore, analyzing the land taxation status is of great significance for understanding the characteristics of the overall economic growth trend and grasping the overall variation trend of taxation. There are three main inferences and suggestions in this paper. Firstly, the situation in which land taxation revenue is growing is reflected in the momentum of economic growth. Land taxation is essentially a reflection of land prices. The rise in land prices stems from the momentum of economic growth. The increase in land taxation indicates that the scale of supply and demand is still in an endogenous expansion. Secondly, the status of land taxation in the tax structure is stable, and there is still growth potential in the future. The land taxation status is closely related to the characteristics of China’s economic growth stage. China’s promotion of rural land transfer system reform,maintenance of high output, and upgrading of private property will promote the continuous growth of land taxation. Thirdly, the key to deepening the reform of the land taxation system is to achieve as much as possible the simplification of taxation in all links and reduce the taxation of homologous taxes. The integration of taxation in the retention link can be combined with the real estate tax legislation. The taxation of the trading link should fully consider the balance between income growth and tax fairness, and tax reduction cannot be considering as the sole purpose of integration.

关 键 词：土地税收 统计分析 经济增长换挡期 税收增长结构 

分 类 号：F812.42[经济管理—财政学]