租税转换与地方公共品供给模式转型  

The Switch from Land Rents to Real Estate Taxes and the Transformation of the Local Public Goods Supply Model

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,天津300071 [2]南开大学商学院,天津300071

出　　处：《复印报刊资料（财政与税务）》2022年第9期86-93,共8页

基　　金：国家社会科学基金重大项目(19DZA047)。

摘　　要：在中国城市化进程中,地方政府运用征地权取走源于农村土地的全部租金,用于城市基础设施建设,让我国城市的公共品供给水平显著提高。尽管在理论上这种公共品供给模式得到了“亨利定理”的支持,但其激励结构和社会性质决定了它具有不可持续性。当城市化进入成熟期,地方政府的房产税收入与地方公共品支出之间逐渐形成稳定的对应关系,迫切需要推进地方公共品供给模式的转型,即构建以房产税取代土地租金作为融资来源的地方公共品供给模式。但公共品供给模式的社会性质决定了这一转型依赖于政府治理模式转型的推动,因此,必须同步推动政府治理模式的变革。Amid China's urbanization process,local governments generated funds from rural land rents via the power of land expropriation,and used them for urban infrastructure development,and thus greatly raised the supply level of urban public goods.Theoretically,such a supply model of public goods has been supported by the Henry George Theorem,however,its incentive structure and social features dictate that it is not sustainable.As urbanization enters a mature stage,a stable coresponding relationship is formed between local government real estate tax revenue and local public goods spending.Therefore,the transformation of the local public goods supply model should be advanced briskly,that is,constructing a local public goods supply model in which land rent is replaced by a real estate tax,in order to acquire a source of financing.Nevertheless,the social features of the public goods supply model determine that such a transformation rely on the advancement of the local governance model,which must be done simultaneously.

关 键 词：土地租金 房产税 资本化 地方公共品 

分 类 号：F812.42[经济管理—财政学] F299.23