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在土地需求能力和供给成本的相互作用下,地方财政的土地出让金收入依赖于节节攀升的房价,土地性税收依赖于活跃的楼市交易。后土地财政时代地方政府财政收入行为中最具风险的行为是扩大拆迁规模、过度举债和滥用税收排斥,在维系租金型收入制度的同时,滥用公债型收入制度、损害税收型制度。应建立地方税体系缓解地方财政收入冲动,同时要限制城市拆迁规模、加强对地方政府约束、规范税收管理、加大公共住房建设力度。
Under the interaction of land demand ability and supply cost, the revenue from land transfer of local finance depends on rising house prices, and the land tax relies on active property transactions. After the Land Financial Times, the most risky behavior of the local government’s fiscal revenue behavior is to expand the scale of demolition, over-borrowing and abuse of tax revenue. While maintaining the rent-based income system, the abuse of the bond-type income system and the taxation-type system are impaired. The local tax system should be established to ease the impulse of local financial revenue, meanwhile, the scale of urban demolition should be restricted, the restrictions on local governments should be strengthened, the tax administration should be regulated and the construction of public housing should be strengthened.