摘要
一直以来,土地收入作为财政收入来源中的重要一项,在各地方政府财政中占有很大份额。在财权与事权搭配不合理的情况下,地方政府积极谋求其他方式来增加收入,土地增值税便成为增加地方财政收入的法宝。"土地财政"造成产业结构畸形发展,并易于滋生腐败。打破"土地财政"必须改革财政分税制,统一整合房地产税或物业税,重构政绩考核体制。
Land Revenue, an important source of fi scal revenue, has been occupying a large share in all local government fi nance. Under the situation of purse strings not being in line with the powers of offi ce, local governments actively seek other ways to increase revenue, so land value-added tax has become a magic weapon to increase local revenue. As a result, land revenue brought about the abnormal development of the industrial structure, and easy to breed corruption. Therefore, the paper makes a proposal that to break the 'Land Finance', some methods must be adopted: fi nancial system of tax distribution must be reformed; unified integration of real estate taxes or property taxes; reconstruction of work performance appraisal system.
出处
《中国国土资源经济》
2010年第2期17-20,共4页
Natural Resource Economics of China
关键词
土地财政
形成
危害
改革措施
Land finance
formation
hazards
reform measures
