英国存量发展阶段城市规划转型的回顾与启示--基于税收变动的视角

Review and Inspiration of the Urban Planning Transformation in the Phase of Inventory Development in the UK from the Perspective of Tax Changes

我国已经进入存量发展时代,“土地财政”模式将不可持续,从财政来源视角探讨规划转型少见但具有意义。文章以税收变动为线索,梳理英国存量发展时期3个阶段的城市规划转型、税收改革及其成效与问题,总结认为英国城市规划与税收存在间接正反馈关系:因税制适配于去工业化引发的经济增长,城市规划变革配合产业转型进而促进了税收提升,最终助力经济与税收的良性循环。在此基础上提炼英国经验对我国存量规划转型的借鉴和启示:规划应以利人为根本,保障基本需求亦积极响应新生消费需求,促进公民社会形成,培育公众主导社区规划的能力;规划体系应总体放松,局部精细化、差别化管控,应对市场经济转向,如此则能在存量发展阶段实现城市财富的长远增长。

China has entered the era of inventory development,and the land fiscal mode will be unsustainable.It is rare but meaningful to discuss planning transformation from the perspective of financial sources.Taking tax changes as a clue,this paper finds out the urban planning transformation,tax reforms and their effects and problems in three phases during the period of inventory development in the UK.It leads to a conclusion that indirect positive feedback between urban planning and taxation in the UK exists in this way:because of tax system’s adaptation to the de-industrialized economy growth,urban planning reforms matched with the industrial transformation,promoting tax revenue,and finally supported the virtuous circle between economy and taxation.On the basis of this,this paper draws a reference and inspiration from the UK’s experience for transformation of inventory planning in China,and that planning should be people-oriented,guarantee basic needs and also respond positively to new consumer demands,to promote the formation of civil society,foster the ability of the public to lead community planning;the planning system should be loosened overall,with refined and differentiated management to cope with the market economic shift,so that the long-term growth of urban wealth can be achieved in the time of inventory development.