中国土地制度的进一步改革和修法

本文从我国土地体制改革和立法的目的入手,阐述了土地体制改革中应调整好政府管理与市场调节的关系、粮食安全与房价等社会安全的关系、土地改革和立法与财政体制改革的关系以及农民土地保障与推进城市化与农业现代化的关系,并提出了改革和形成合理的地方政府房地财政收入渠道、延长土地使用年期、形成稳定的土地物权以及开征房地产交易增值税、房产税、土地使用税等建议。

Further Reform and Legislation of Chinese Land System

Starting from the objective of reform and legislation of Chinese land system,this paper analyzes important relations in land system reform.The relations include those of government management and market adjustment,food security and social security such as housing prices,reform and legislation of land system and fiscal system reform,as well as land security of peasants and urbanization and agriculture modernization.The author then put forward suggestions as follows: fiscal reforms of reasonable fiscal revenu...