新型城镇化背景下的中国土地制度变革(下)

China's land system innovation under the background of new pattern urbanization(Ⅱ)

中国新型城镇化背景下的土地制度变革,必须着力构建城乡统一的土地要素市场,完善土地使用者产权制度,健全土地管理和耕地保护制度,完善土地资产监管体制,加强和改善土地宏观调控,明确国有土地免费续期、永续使用,赋予集体土地使用权同等市场地位,以稳定市场预期,促进土地要素有序流转和高效利用;基于现代国家治理完善土地财税体制,加快推动开征房地产税,规范政府土地出让收支和土地相关债务管理;推动土地财政转型,建立持续稳定的以税收为主体的地方财政收入来源。通过统筹土地、财税等领域改革,充分发挥市场在土地资源配置中的决定性作用,在满足城镇化融资需求的同时,合理调节土地收益分配,有效防控财政经济风险,促进经济社会持续健康发展。

As a reform in crucial areas and key links of comprehensive reform, land reform is a very influential factor of promoting the new pattern urbanization. We should adhere to the three-dimensional integrated reform path and the technical route, which is ＂to perfect the land factor market through strengthening the management of land resources, assets and macro-regulation＂ according to China＇s actual conditions. It suggested that we should clear free renewal and sustainable use of state land, accelerate the levy of the real estate tax, strengthen the debt management of local government, promote the establishment of a steady source of local fiscal revenue, give full play to the market in a decisive role in the allocation of land resources and promote effectively the sustainable and healthy development of economic and society through coordinating the land, the fiscal and taxation reform.