摘要
文章以公共物品融资为切入点,运用土地租税理论探讨土地财政演进。土地租金是公共物品融资的最优选择。政府运用土地租金提供公共物品,会出现生产性公共物品对非生产性公共物品的挤出。尽管土地租金永续存在,但以农地征收为支撑的土地财政却不可持续。从征地到征房产税的土地财政演进,恰是土地租金充实公共物品融资理论的实践,在土地国有原则下,政府对城市内保有环节个人住房征收房产税,其实质是政府以征税的名义征收级差地租。
This paper takes the financing of public goods as the entry point to expound the evolution of land finance with the theory of land rent and tax.Land rent is the best choice for public goods financing.When it is used by the government to provide public goods,productive public goods will crowd out non-productive public goods.Although land rent is sustainable,the land finance supported by farmland expropriation is unsustainable.The evolution of land finance from land expropriation to property tax is just the practice of land rent to enrich the financing theory of public goods.Under the principle of land nationalization,the government collects property tax on the personal housing with internal protection in the city,which in essence means the government collects differentiated land rent in the name of taxation.
作者
张垒磊
闫晨
ZHANG Lei-lei;YAN Chen(School of Economics,Nankai University,Tianjin 300071,China;Department of Global,Gachon University,Seongnam-si,Gyeonggi-do 13120,Korea)
出处
《云南财经大学学报》
CSSCI
北大核心
2020年第6期3-16,共14页
Journal of Yunnan University of Finance and Economics
基金
国家社会科学基金项目“禀赋效应、财政幻觉与中国城乡间土地流转机制优化研究”(15BJY088)
关键词
公共物品融资
土地租金土地财政
房产税
Public Goods Financing
Land Rent
Land Finance
House Property Tax
作者简介
张垒磊(1988-),男,河南平顶山人,南开大学经济学院博士研究生,研究方向为政治经济学与法经济学;闫晨(1992-),女,河南平顶山人,韩国嘉泉大学国际经营系博士研究生,研究方向为当代中国经济问题。
