对实行土地统征的思考

对实行土地统征的思考李玉朝国务院５５号令发布后，为了加大国有土地出让比重。开辟国有土地渠道来源，确保各级政府随时有地可供出让，不少地方出台了实行土地统征改革的措施。笔者认为。实行土地统征，一方面能够有效地遏制在土地征用中的“敲竹杠”现象和不正之风，另...     

民国分税制与国有土地资源的争夺——以“改灶归民案”为中心

1928年国民政府施行的分税制将田赋划归地方所有,强化了地方政府对土地财政的依赖,加剧对国有土地资源的争夺。"改灶归民案"即是一个缩影,地方与中央在地权问题上的纷争,其实是属地原则与国有原则之争。国有土地资源争夺的目的是为了土地财政,而非致力于地政,背离了财权与事权相统一的关系。民国时期地籍整理、土地陈报等地政事业难有成效的根本原因即在于此。     

基于AHP的土地生态安全评价研究与分析——以四川省巴中市为例

针对生态环境、经济、社会3方面因素分别选取人均耕地面积、耕地面积比重、森林覆盖率、耕地中旱地比重、自然保护区面积占国土面积比重、工业污水达标排放率;化肥施用量、人均GDP、第三产业比重、农业机械化水平、有效灌溉面积;城市化水平、人口自然增长率13个指标作为巴中市土地生态评价指标体系。首先,运用层次分析法(AHP)计算各指标权重,通过相关指标数据及公式得到计算结果,结果显示:巴中市2008年、2011年和2013年的土地生态安全值分别为0.817,0.828,0.832。然后,对巴中市土地生态安全状况进行评价分析,得到其土地生态安全水平基本处于上升趋势,并处于良好级(0.8T≤0.9)。最后,根据上述评价分析,分别针对生态保护、环境保护、经济及社会因素3方面给出巴中市土地安全实施保护对策。     

基于信息熵的黑龙江省土地利用结构分析

本文利用信息熵原理,采用1996-2008年土地变更调查数据对黑龙江省及各地市(地区)土地利用结构信息熵的变化情况进行分析.结果表明:随着近几年来黑龙江省经济的不断发展,其土地利用结构信息熵也不断降低;由于黑龙江省各地市(地区)土地类型比重差异较大,其利用土地的方式与程度不同,土地利用结构信息熵区域差异明显.     

城市化加速推进中的农村土地冲突类型划分——以江西省为例

通过调查问卷和土地冲突的案例收集,依据不同标准对江西省农村土地冲突类型进行了具体划分.比较分析发现不同利益主体在江西省农村土地冲突中起着不同的作用.在土地的利用目标划分的冲突类型中,各利益相关方之间在经济效益上的冲突所占比重最大,社会效益与经济效益之间、生态效益与经济效益之间的冲突比重相对较小;在冲突的利益相关者划分的类型中,政府与农民的冲突占一半以上,村委会与农民之间、农民与农民之间的冲突之和占40.5%,企业与农民等相关利益者之间的冲突目前所占比重较小,但未来将会有所增加.     

新疆产业结构优化对土地需求的影响分析

通过分析新疆产业结构和土地资源利用状况,运用数理统计方法分析了影响新疆产业对土地需求变化的驱动力,并采用定量与定性相结合的方法描述了三次产业产值比重和用地比重的变化趋势,最后,提出了保障土地资源利用与产业结构和谐发展的建议,对调整新疆产业结构和优化土地利用结构具有一定参考价值和指导意义.     

明代四川州县田赋征收考察

本文立足于四川州县研究，运用省内外地方志史料，采取横向与纵向比较方法，探讨明代农业的发展和田赋征收，从而揭示明代前、中、后三个时期中，四川的平均每亩征粮额仅次于苏、松二府而位居全国前列，是重要的产粮省区。四川的田赋征收以中央政策为指导原则，由于州县经济发展的不平衡性，平原与丘陵、汉区与少数民族地区实行不同的田赋征收政策；民田多，官田数较少，因此明中期受土地兼并风潮影响较小，田土和征粮数下降幅度低于全国平均下降幅度；明中期全国出现一系列简化赋役征收的改革措施，四川也出现“一把连”等征收之法。诸项新变革皆是万历年间张居正“一条鞭法”改革的先声，也是其推行的基础；四川征收的财赋，起运多为边仓，有力地巩固了西南边疆的稳定，促进了与藏区的茶马贸易，对发展民族地区经济具有积极意义。     

不同经济发展水平地区开发区土地集约利用的影响因素研究——以福建省为例

研究目的:对2016年福建省省级开发区土地集约利用进行评价,并分析影响不同经济发展水平地区开发区土地集约利用的主要因素,提高开发区土地集约利用水平,以缓解城市人地矛盾,保护耕地资源。研究方法:运用多因素综合评价法计算开发区土地利用集约度综合分值,通过障碍度模型和主成分分析法确定开发区土地集约利用的主要影响因素。研究结果:(1)各开发区土地集约利用水平总体上与区域经济发展水平相关。从开发区土地利用集约度看,发达地区次发达地区欠发达地区。(2)开发区区龄、开发区至县(市)中心距离与开发区土地集约利用水平之间不存在明显规律。研究结论:经济发达地区影响开发区土地集约利用水平的主要社会经济因素是第三产业比重、社会商品零售额、农村居民人均可支配收入;影响次发达地区开发区土地集约利用水平的主要因素是城镇化水平、城镇居民人均可支配收入、农村居民人均可支配收入;影响欠发达地区开发区土地集约利用水平的主要因素是城镇居民人均可支配收入、第二产业比重和城镇化水平。     

历代土地赋税

历代土地赋税郝毅生我国自古以农立国，对土地征税最早，以后随着朝代的更替，赋税兴革多变，名目繁杂。据《孟子·滕文公上》记载：“夏后氏五十而贡（缴贡纳粮），殷人七十而助（劳役地租），周人百亩而彻（贡、助合一彻地为粮），其实皆什一也（田赋为１０％）。”即夏...     

中国社会经济结构与土地利用结构变化的相关性分析

研究目的:从宏观角度研究中国土地利用结构与社会经济结构之间的相关关系。研究方法:采用典型多元相关分析与二元相关分析法相结合的方法,对1991—2001年间的社会经济结构变化与土地利用结构变化进行相关性分析。研究结果:建设用地比重与人口密度和经济密度呈正比,与人均粮食和第一产业在GDP中的比重成反比;耕地比重与人均粮食和第二产业在GDP中的比重呈正比;牧草地比重与经济密度和人均粮食成反比,上述相关性均达到了显著甚至极显著水平。研究结论:土地利用结构变化与社会经济结构变化之间存在一种必然的逻辑关系,利用这种相关关系,有助于加强土地在宏观调控中的作用。     

Implementing a land value tax: Considerations on moving from theory to practice

A land value tax is a recurrent tax on landowners based on the value of unimproved land. There is a widely held view that a land value tax is an economically efficient means of taxing wealth and of encouraging land development. The arguments presented in the policy and academic literature tend to concentrate on the compelling theoretical case, but most do not consider the detail of how such a tax might be implemented. Indeed, land value taxation is not widely implemented as a standalone real estate tax despite the strong theoretical rationale for its use. We explore why this might be by identifying key practical, political and economic factors surrounding the implementation and operation of land value taxation in six countries. We examine the various rationales for the introduction of land value tax, reasons for its continued use or abolition (where applicable) as well the particular practical and political issues which policymakers need to consider prior to introducing land value taxation. These include the need for a comprehensive up-to-date land registry and forward planning of land use at plot level; the provision of a well-resourced and informed valuation profession; resources to undertake robust valuations which separate the value of land from the value of improvements for developed plots and do so on the basis of highest and best use; and the need for widespread political support for the introduction of a new tax (which may be difficult to secure). These issues present significant uncertainty in comparison with already-existing forms of land and property taxation. We conclude that these issues may therefore provide some explanation as to the lack of widespread adoption of land value tax despite the economic theoretical arguments in its favour.     

Inequity of land valuation in the highly developed city of Taipei,Taiwan

Taiwan has a wealth of experience in employing a graded, or split-rate, property tax. It is believed that a graded property tax can increase the capital intensity of improvements to land, and thus improve economic activities. In order to achieve this, land value needs to be extracted from the price of an improved property. Despite the long history of a graded property tax in Taiwan, the accuracy and corresponding equity issues of land valuation have so far received scant attention. This study adopts a linear regression model with data sets of both vacant land and improved property to separate land and structure values. This approach solves the common problem of scarce land sales and the empirical results turn out satisfactorily. The empirical findings suggest that the ratio of land value to total property price varies across property types and age of property. In addition, the current practice is likely to contribute to assessment inequity, and consequently tax inequity. All these observations call for the need to overhaul the present property assessment system.     

Introducing property tax in China as an alternative financing source

Since the beginning of the 21st century, China has been involved in active discussion on the introduction of the property tax. Yet the current land management system is unsustainable mainly because land supply is limited. This is because the system of lump sum grants produces distorted interests among suppliers and consumers of land. The property tax can be both a cure for these problems and create an alternative financial source of revenue for local governments. We suggest a theoretical model that proves the superiority of a property tax over lump sum grants.     

Effects of development tax on leapfrog sprawl in a thinly traded land market

A behavior-driven agent-based model of exurban land market is used to assess the effectiveness of development tax on the control of leapfrog development. Acknowledging the stylized fact that land demand decreases while the supply increases along the urban-rural gradient, we show that development tax becomes ineffective when it limits the market competition on undeveloped land.     

The factors influencing the profitability of leased land on dairy farms in Ireland

The Republic of Ireland possesses a land market that is constrained by minimal sales each year, less than 1%. In an effort to capitalise on milk quota abolition and to increase dairy production, a suite of tax incentives has recently been introduced in the Republic of Ireland to encourage land mobility and long-term leasing among Irish dairy farmers. Using Irish Farm Accountancy Database Network (FADN) data from 2011–2017 to examine this, a Heckman sample selection model explores two aspects; (i) the factors that influence a farmer’s decision to rent, or continue renting, land and (ii) the profitability of dairy farmers renting in land. We find self-selection into the rental market is driven by farm traits that include a high level of hired labour, the presence of a successor, intensive farming practices and dairy discussion group membership. The results show that rental agreements assist farms in achieving economies of scale. The findings provide evidence to support government intervention such as tax incentives for renting out land and knowledge sharing discussion groups.     

Impacts and causes of land fragmentation, and lessons learned from land consolidation in South Asia

Landholdings and land parcels in South Asia are undergoing fragmentation, thereby accelerating the pace of their degradation and constraining agricultural development. Based on experiences gained in the region and elsewhere, this paper finds the fragmentation of small landholdings and tiny land parcels detrimental to land conservation and economic gain, thereby discouraging farmers from adoption of agricultural innovations. Primarily induced by the dependency of the major proportion of ever growing population on agriculture, the process of land fragmentation has been reinforced by the law of inheritance of paternal property, lack of progressive tax on inherited land, heterogeneous land quality and an underdeveloped land market. South Asian countries have had adopted policies and legal measures for facilitating land consolidation. However, desirable results were not achieved, as such interventions could not address structural causes of the problem. Broad policy and legal measures have been outlined for facilitating land consolidation in a sustainable way.     

从模糊到明晰:中国古代土地产权制度之变迁

西周是以村社小共同体为基础的多级贵族所有制，商鞅变法使土地产权向单级所有制过渡，公田与私田开始分离。西晋占田制后，对土地所有权的争夺从从暴力形式转向平和、从法外形式转向规范。唐两税法后，国家对土地所有权由诸多限制变为更加尊重和放任，匿田漏税与查田均税的争夺代替了兼并与反兼并的斗争。总之，中国古代土地产权制度的发展经过了从模糊到明晰的发展过程。     

农村耕地抛荒的影响因素及治理研究——基于二次文献调查法

农村耕地抛荒是我国在城镇化发展和经济社会转型时期农村出现的一个普遍而现实的问题。农村耕地的抛荒导致农村耕地的不充分利用和有限耕地资源的极大浪费,虽然我国废除了农业税,并不断延长农村耕地承包期的时间,但农村耕地抛荒现象依然没得到遏制,本文通过二次文献调查法,搜集耕地抛荒相关的论文、报道共计557篇,通过数据整理和编码,分析和探讨当前我国农村地区的耕地抛荒问题。     

土地财政的形成、危害及改革措施

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。     

累退税、土地市场与地权配置

研究目的:在土地市场存在的情况下,分析累退税制度对地权配置的影响。研究方法:历史文献、逻辑推理与案例比较。研究结果:(1)人头税与土地税实际上均与土地挂钩,导致了事实上的土地累退税;(2)明朝的士人优免制度形成了制度上的土地累退税;(3)豪强与权贵具有更强的逃税和避税能力,造成了事实上的土地累退税;(4)中国近年来具有土地规模累进特征的农业补贴制度,对地权配置的影响起到了与土地累退税类似的效果;(5)具有土地累退税特征的财税制度影响了土地市场运作,促进了地权集中,导致了效率和公平双重损失。研究结论:应改革具有土地规模累进特征的财政补贴政策,实现单位面积农业补贴的均等化。