集體建設用地制度改革的徵稅與徵收模式辨析

我國集體建設用地制度改革正面臨“徵收+出讓”抑或“入市+徵稅”的模式選擇難題。由於在公共基礎設施成本與收益的測算、土地自然增值與非自然增值的區分以及土地增值稅的稅基、稅率確定上存在諸多困難，徵稅模式在回收公共基礎設施投資和實現地利共享的目標上不佔優勢。而且，集體經營性建設用地入市還面臨後續經營上的不確定性，從而會對公共基礎設施投資的回收和地利共享目標的實現帶來更大風險。實際上，徵稅和徵收絕非截然對立，土地增值稅在性質、功能和效果上與土地徵收有相似性，人為拔高徵稅地位，認為其比徵收更文明的觀點並不科學。因而，我們尚不能斷定徵稅必然優於徵收，故集體建設用地制度的改革仍需因地制宜，讓“徵收+出讓”與“入市+徵稅”兩種模式相互競爭、借鑒，並在地盡其利、地利共享的目標下獲得融貫發展。

"The reform of collective construction land in China is facing the choice between the model of expropriation and model of taxation. In light of the difficulty of measuring the costs and benefits of public infrastructure, the problem of distinguishing between natural and non-natural added value, and the difficulty of determining the rate of land value increment tax, the taxation model does not have advantages in the goal of recovering public facilities investment and sharing the land value with the people. Moreover, after entering the market, collective construction land will face operational uncertainty, which will bring greater risks to the recovery of public facilities investment and the sharing of land value with the people. In fact, expropriation and taxation are not completely opposite. Land value increment tax is substantially similar to land expropriation in nature, function and effect. It is not right to think that the model of land value increment tax is more advanced than expropriation. Therefore, we cannot yet assume that taxation is absolutely better than expropriation. The reform of the collective construction land system still needs to adapt to local conditions, and the model of expropriation should compete with and learn from the model of taxation, in order to achieve coherent development between the two models under the goal of making the best use of the land and sharing the land value with the people."