摘要
研究目的:系统地考察土地保有税对工业企业土地利用效率的影响,为国家宏观调控提供依据。研究方法:计量模型法、问卷调查法、区域比较法。研究结果:土地保有税对工业企业的土地利用效率具有显著正向影响,同时,这种影响具有较大的区域差异和行业差异。研究结论:可以利用土地保有税对工业企业的土地利用行为进行调控,但要注意制度安排的差别化,并建议实施从价土地保有税。
The purpose providing suggestions of this paper aimed to examine the impact of property tax on the land use behaviors of industrial, for regulations at macro-level. The methods used include econometrics, survey and regional comparison. The result reveals that property tax has significantly positive effect on industrial land use behavior. Meanwhile, the effect varies largely in different areas and industries. The conclusion is that, adjustment could be made through industrial land use behavior under property tax, however, different arrangement should be considered, and property tax should be levied by means of ad valorem.
出处
《中国土地科学》
CSSCI
北大核心
2014年第1期60-67,96,共9页
China Land Science
基金
国家社科基金后期资助项目(12FGL005)
国家自然科学基金重点项目(71233004)
教育新世纪人才优秀人才支撑计划(NCET-13-0867)
关键词
土地制度
土地保有税
工业用地效率
不同区域
江苏省
land institution
property tax
land use behavior of industries
different zones
Jiangsu Province
