房地產稅改革背景下地方政府「土地財政」轉型的路徑淺析──基於法定與公平視角的檢視

The Analysis on the Transformation Path of Local “Land Finance” under the Background of Real Estate Tax Reform —From the Perspective of Legality and Fairness

作為一種不健康的財政模式，「土地財政」曾經推動了中國大陸的經濟發展，但如今已難以為繼，如何轉型，已成為橫亙在我們面前的一道難關。改革的基本方向是由「土地財政」向「管地財政」轉型，而「管地財政」的核心是房地產稅，中國大陸的房地產稅具有成為地方主體稅種、推動「土地財政」轉型的潛力，但是需要進一步的改革。本文在最後對如何透過完善房地產立法，為改革提供制度支撐進行探討。

As an unhealthy financial pattern, “land finance”, which promoted the economy of China at one time, is hard to sustain today. It’s urgent and difficult for us to transform existing financial pattern. The cardinal derection of reform is to transform “land finance” into “land-governance finance”, the core of the latter is real estate tax. Though real estate tax has the potential to be local main tax and promote transformation, it still needs further reform. At the end of this article, I discuss on the ways of improving related laws and regulations for the sake of supporting the reform.