财产税、税源替代与耕地保护

我国在土地利用上实施土地利用管理制度,耕地保护存在着保护不力的制度性根源,地方政府既是耕地保护的实施者,又是农地非农化的驱动者.在农地非农化的利益扭曲中,地方政府是土地增值收益的主要捕获者,其中,不彻底的财税体制改革所造成的地方政府的财政困境,是地方政府农地非农化的重要诱因.所以,消除地方政府对农地非农化的驱动,积极保护耕地,必须为地方政府寻求财源替代.本文认为,财产税的全面实施为这一同题的解决提供了制度性的思路.

Property tax,taxation resource substitution,and farming land protection

As for the land use problem,China implements land use management system.The root reason for insufficient protection for farming land lies in institution.The local governments are not only the enforcer of such protection but also the driver of non-agricultural activities of farming land.In such interests distortion process,the local governments are the main winners of the returns on land added value.The financial difficulties which the local governments have to face and are caused by incomplete reform of the...