税收的土地资源配置效应研究

Study on the Effect of Land Resource Allocation

税收在鼓励节约使用土地资源、调整土地收益分配关系、调整土地利用方向、保护土地资源的生产能力等方面功能显著。理论模型分析结果表明:对土地和土地改良物征收从量税,除了能增加税收收入以外,起不到优化土地资源配置的作用。对土地和土地改良物征收从价税,可以影响到政府和开发商的投资决策,从而可以达到提高土地资源配置效率的政策目标。从目前实际情况看,在土地开发以后,按期实行从价税率,对土地课以重税,对土地改良物课以轻税是理想的选择。

The function of taxation is notable in the aspects of encouraging the economic utilization of land resources,adjusting allotment relation of the land income,regulating the usage direction of the land,and protecting the production ability of the land resources etc.By constructing the academic model,it can be concluded that： to levy specific duty on land and land improvement is not helpful to optimize resource allocation of land in addition to increasing the revenue;to levy ad valorem tax on land and land improvement can influence the investment decision of the governments and development companies.Thus we can attain the policy target of increasing the allocation efficiency of land resources.From the current circumstances,it is an ideal choice to practice ad valorem tax rate on land and land improvement according to the date,levy on the land with high taxes,and levy on the land improvement with light taxes.