摘要
探索我国现行土地税政策实施对建设用地利用效率的影响,对提升建设用地利用效率具有较好的理论和现实意义。本文首先探讨了土地利用不同环节土地税征收对于建设用地利用效率的影响机理,然后通过构建计量经济模型,利用1999-2008年间中国大陆地区30个省区的面板数据,从总体样本和分区样本(包括东、中、西部三大区域)两个层面分别进行了实证检验,探究了土地税征收对建设用地利用效率的具体影响,结果显示:总体上,土地取得环节耕地占用税的征收对建设用地利用效率的影响呈现先负后正的变化规律,土地流转环节土地增值税和契税的征收对建设用地利用效率有显著正向影响;不同环节土地税的征收对建设用地利用效率的影响在东、中、西部区域之间存在一定程度的差异。最后进一步提出了完善现行土地税制、实施差别化的政策改革等相关建议。
It is of great theoretical and practical significance to explore the impact of the implementation of current land tax in our country on the utilization efficiency of construction land to enhance the utilization efficiency of construction land. This paper first explores the mechanism of land tax levying on the utilization efficiency of construction land at different stages of land use. Then, by constructing an econometric model and using the panel data of 30 provinces and autonomous regions in China's Mainland from 1999 to 2008, which includes the three major regions of east, central and western China, and then explores the specific impact of land tax levied on the efficiency of construction land use. The results show that： generally speaking, the levying of farmland occupation tax on land acquisition links to construction land. The positive and negative changes of utilization efficiency show the positive and negative changes. The land value-added tax and deed tax levied on land transfer have a significant positive impact on the construction land use efficiency. There is a certain degree of discrepancy between the central and western regions. In the end, some suggestions are put forward, such as perfecting current land tax system and carrying out differentiated policy reforms.
出处
《现代城市研究》
CSSCI
2018年第2期116-124,共9页
Modern Urban Research
基金
国家自然科学基金项目(41101160
41501185
41671171)
教育部人文社会科学研究项目(16YJC630122)
