论我国农村宅基地有偿使用的财税规制路径

Regulation and Taxation on the Path of China's Rural Homestead Compensation for the Use

宅基地是农民安身立命的根本,关系到每一个农民的生存权益。我国现有法律主要规定的是一定条件下的宅基地无偿使用制度,但现阶段由于我国城镇化的逐步推进,土地资源走向稀缺化、管理失范化,特别是一些地方一户多宅、宅基地面积超标等不合理使用宅基地现象比较严重,造成了我国土地资源的极大浪费。因而,有必要将现有的农村宅基地无偿使用改为有偿使用,结合财税手段和法治方式,构建起一套科学有效的针对农村宅基地有偿使用的财税治理模式,实现"以税节地、以税控地"的目标。

Homestead is the base of farmers＇ life, which related to every farmer interests. The main provisions of the existing law is that under certain conditions the free homestead use system. At this stage, due to China＇s urbanization, the land resources becomes scarcity, the land regulation is weak, especially in some places such as excessive irrational use of the homestead is severe, resulting in a tremendous waste of land resources. Thus, it is necessary to reverse the existing rural homestead free use of paid use, combined with the rule of law and taxation means and methods, built up a scientific and effective governance model for the rural homestead taxation paid use, and ＂to tax land, to fiscal ground＂.