国外土地财税研究动态述评

Review on Research Trends of Foreign Land Revenues

国外土地财税兴起较早,对于平衡地方财政收支、抑制投机行为、提高土地利用率等方面有较强支撑作用。通过系统梳理国外土地财税研究动态,结果表明:第一,国外土地财税的本质是通过对土地、房屋等不动产的占有征税,以筹集财政资金、实现财富再分配;第二,正效应方面包括提高财政收入、打击投机行为、促进土地资源合理使用、抑制城市扩张、促进可持续发展等;第三,负效应方面包括提高房主流动性、降低就业、商业地产与工业地产的增长速度、加剧种族不平等等;第四,存在问题包括土地财税征收标准不公平、行政管理不到位、税收未得到充分利用。对于国内研究经验借鉴与启示:第一,完善土地财税税收体系;第二,增加透明度保证税收公平;第三,提高政府行政能力;第四,利用遥感技术完善土地税收评估系统。

The rise of foreign land revenues is relatively early,which play significant supporting roles in balancing local fiscal revenues and spending,restraining speculation,and improving land utilization.By reviewing the research of foreign land revenues,several conclusions are drawn.To begin with,the essence of foreign land revenues is to raise financial funds and redistribute wealth by taxing on those with land,housing and other properties.Besides,the positive effects of levying land revenues include increasing fiscal revenues,cracking down on speculation,promoting the rational use of land resources,suppressing urban sprawl and enhancing sustainable development.However,the negative effects include increasing the mobility of homeowners,reducing the growth rate of employment,commercial real estate and industrial real estate,and aggravating racial inequality.Last but not least,the existing problems include unfair land revenue collection standards,inadequate administrative management,and insufficient use of tax revenue.From above analysis,reference and inspirations are proposed for domestic research experience.First of all,the land revenue collection system should be improved.Second,transparency should be enhanced to ensure tax fairness.Third,the government’s administrative ability should be upgraded.Fourth,remote sensing technology should be applied to improve the tax assessment system of local governments.