累退税、土地市场与地权配置  

Land Regressive Tax, Land Markets and Land Distribution

作　　者：田传浩[1] 方丽 TIAN Chuanhao;FANG Li(School of Public Administration,Zhejiang University,Hanghzou 310086,China;Department of Urban and Regional Planning,Florida State University,Tallahassee FL 32306,USA)

机构地区：[1]浙江大学公共管理学院,浙江杭州310086 [2]佛罗里达州立大学,佛罗里达塔里哈希32306

出　　处：《中国土地科学》2019年第7期58-63,共6页China Land Science

基　　金：国家社科基金(17BJY224);国家教育部后期资助项目(17JHQ028);中央高校基本科研业务费

摘　　要：研究目的:在土地市场存在的情况下,分析累退税制度对地权配置的影响。研究方法:历史文献、逻辑推理与案例比较。研究结果:(1)人头税与土地税实际上均与土地挂钩,导致了事实上的土地累退税;(2)明朝的士人优免制度形成了制度上的土地累退税;(3)豪强与权贵具有更强的逃税和避税能力,造成了事实上的土地累退税;(4)中国近年来具有土地规模累进特征的农业补贴制度,对地权配置的影响起到了与土地累退税类似的效果;(5)具有土地累退税特征的财税制度影响了土地市场运作,促进了地权集中,导致了效率和公平双重损失。研究结论:应改革具有土地规模累进特征的财政补贴政策,实现单位面积农业补贴的均等化。The purpose of this paper is to study the distributional effect of regressive tax on land ownership through market transactions.The research methods adopted in this paper,include the collection of historical literature,theoretical deduction and comparative case studies.The results show that:1)capitation tax and land tax are both levied in proportion to land ownership in the Han Dynasty,which led to a de facto regressive land tax.2)The tax reduction for the scholar-bureaucrats in the Ming Dynasty was another de facto regressive land tax.3)Despotic tyrannies and powerful government officials monopolized the capability to avoid taxes in the Han,Tang,and Ming Dynasties,which also resulted in a regressive land tax.4)The subsidy policies that favor large farms in the 21st Century,continues the regressive land tax tradition in the prior phases.5)These taxations with the features of regressive land tax in Chinese history have concentrated land ownership by affecting the flow of transactions in land market.In conclusion,tax with regressive features needs to be restructured,and subsidy policies should equally treat farms of various sizes in order to re-distribute land ownership.

关 键 词：土地经济 土地累退税 农业补贴 土地市场 地权配置 

分 类 号：F301.3[经济管理—产业经济]