土地保有税对工业企业土地利用效率影响研究——基于江苏省的典型企业调查

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。

Impact of Property Tax on Land Use Behavior of Industries: Evidences from Typical Industrial Enterprises in Jiangsu Province

The purpose of this paper aimed to examine the impact of property tax on the land use behaviors of industrial, providing suggestions 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.