“后土地财政”时期房产税对土地出让金的替代作用分析——以四川省为例

Analysis on the Substitution Effect of Property Tax on the Land-transferring Fees in “after Land Financial Times”—The Case of Sichuan Province

随着地方债务危机的持续发酵以及中央对房地产市场的调控效果越来越明显,这使得地方政府赖以生存的土地财政体制处于内忧外患的境地,内因与外因的共同作用将使得土地财政逐渐退出历史舞台。本文以四川省为样本,通过模拟扩围后的房产税税收,用具体数据来说明房产税对土地出让金的替代作用。

With the continued fermentation of local debt crisis and the regulation effect of real estate market under the central government become more and more obvious, all of these make the land financial system be in internal and external problems. The combination of internal cause and external cause will make the land finance gradually withdrew from the historical stage. Taking Sichuan province as the sample, this paper illustrates the substitution effect of property tax on the land-transferring fees with specific data by property tax after simulating expansion circumference.