土地财政存废之思考

居高不下的房价、国家的宏观调控使人们开始怀疑土地财政的有效性。是通过财政体制改良形式继续保留土地财政,还是利用税收替代形式废除土地财政?前者具有临时性,不利于经济的持续发展;后者忽略了土地所有权原理,易造成资源的破坏与浪费。合理的解决方法应该是建立住宅用地无偿使用制度,实行营业性与超标准住宅用地有偿使用制度。

On the Abolition and Existence of Land Finance

High prices and the state macro-control policy make people begin to doubt the validity of land finance.Some people advocate the finance system of modified form to keep land finance;while others advocate the alternative form of taxation to abolish land finance.The former is temporary which is not conducive to the sustainable development of economy;the latter ignores the principle of land ownership,which easily wastes and damages resources.Both have one-sided effects.Reasonable solutions should be that we establish free using systems of residential land,and commercial using systems of business and high standard residential land.