摘要
土地作为一种基础性生产要素,其政策问题牵系我国现代化进程。农村集体建设用地的政策选择、城市住房市场调控都是基于土地之上的深刻影响我国经济长期发展的重大问题。在对农村集体建设用地入市和城市住房市场问题进行研究的基础上,提出结论:改革土地征用制度,关键不是土地所有权问题,而是怎样处置好用益物权流转、解决好土地收益分配使用问题,通过单独设立土地收支预算、在保有环节出台房地产税等财税政策强力遏制土地和房屋投资或投机需求,以调整、完善土地和住房市场财税制度。
Land is a basic factor of production; of which the policy is related to China＇s modernization process. The policy options of rural collective land for construction and urban housing market regulation and control .are important issues,that make a great impact on the long-term development of China＇s economy. On the basis of research of rural collective construction land and urban housing market, conclusions are put forward. The key of land expropriation system reform is not land ownership, but lies in how to dispose transferring of property right and how to Solve the distribution of land revenue. Through the establishment of a separate budget of land revenue and expenditure, and the introduction of real estate taxes such as progressive taxation to restrict land and housing investment or specUlative demand, the land and the housing market financial and taxation systems can be adjusted and improved.
出处
《安徽农业大学学报（社会科学版）》
2010年第2期10-15,共6页
Journal of Anhui Agricultural University:SOC.SCI.
关键词
土地征用制度
农村集体建设用地
城市住房市场调控
财税政策
land expropriation system
rural collective construction land
urban housing market regulation
financial andtaxation systems
