中国政府土地收入管理转型：域外经验及借鉴
摘要：中国城市土地出让金作为地方政府收入的主要来源，为城市化和经济社会发展做出了积极的贡献，也面临着城市建设用地规模控制及土地利益分配不公等带来的不可持续性问题，地方政府土地收入由卖地财政向管地财政转变是新时期土地利用和管理改革的必然选择。本文在文献阅读和规范研究的基础上，阐明了土地收益成为政府收入来源的缘由，系统地介绍了世界主要国家和地区的政府获得土地收入的方式和途径，剖析了目前中国政府土地收入管理的基本特征和存在的问题。本文根据世界城市土地利用和政府土地收入的变化趋势，借鉴世界主要国家和地区的政府土地收入管理的经验，提出了未来中国城市土地财政转型和政府土地收入管理改革的方向，明确指出未来政府土地收入的主要来源应该是城市存量国有土地资产的增值及与土地相关的税收收入。本届政府任期内只能够支配任期年份按照年份分摊的每年土地出让金收入，超额借用其他年份按照年份分摊每年的土地出让金收入应该承担还本付息的责任。我国土地和房地产转移环节的税收应该根据“正租、明税、少费”的原则，逐步减少不合理的重复征税和不合理收费。为了促进城市土地节约集约利用，我国应该尽快出台土地空置税和房地产税，并通过征收规划许可收费、城市土地开发收益返还、城市规划调整协议补偿等一系列规划管理改革，充分挖掘城市土地的增值收益，弥补土地出让面积减少带来的政府土地收入减少。中国城市政府土地收入的管理和不动产税收改革不能只顾政府财政收入而增加企业和社会公众的经济负担。我国集体土地平等入市，让非土地所有者和使用者的贡献而产生的土地增值以适当的形式回馈社会也需要认真考虑。
关键词：土地收益；房地产税制；土地财政转型
Management Transformation of Government Revenue from Land in China:Learn from Overseas Experience
Abstract:The transfer fees of the right to the use of the state-owned land in the urban areas, as the main source of local government revenue, have made positive contributions to urbanization and economic and social development.Because of the scale control of urban construction land and the unfair distribution of land interests, it also faces the challenge of unsustainability.The local government land revenue from land sales to the financial management of land use is the inevitable choice of land use and management reform in the new period.Based on the literature reading and normative research, this article clarifies the reason why land revenue becomes the source of government revenue.Comparing with the way and routes of the world's major national and regional governments to obtain land revenue, this article also analyzes the basic characteristics and existing problems of the current government land revenue management.According to the world's urban land use and government land income trends, this article furtherly puts forward the future direction of China's urban land finance transformation and government land revenue management reform from overseas experience.It is clear that the main source of government land income in the future should be the added value of existing urban state-owned land assets and land-related tax revenue.The current government can only use the land leasing income to be assessed on an annual basis during the term of office of the government.If borrowing more than land leasing income of the government's term of office, the current government should bear the responsibility of debt service.Based on the principle of"clear rental content, tax transparency, administrative fee reduction”, unreasonable repetitive taxes and unreasonable charges should be gradually reduced in the land and real estate transfer process in China.In order to promote urban land conservation and intensive use, China should introduce as soon as possible the land vacancy tax and real estate tax, and capture the additional value through the collection of planning permit fees, urban land development income return, urban planning adjustment agreement compensation etc.to make up for the reduction of land revenue due to reduced state-owned land transfer in the urban areas. Reform for land revenue management and real estate tax system in China cannot increase the economic burden of enterprises and the public in order to increase the government revenue.As the collective land comes into the market equally, its land value added tax to feedback society also need to be seriously considered.
Key words:land revenue; real estate tax system; land finance transformation
自20世纪80年代以来，中国城市土地实行有偿、有流动、有限期使用，促进了城市土地和房地产市场的形成和发展，凸显了城市土地资产的价值。土地出让收入成为中国政府财政收入的重要组成部分，也是地方政府最能有效支配的收入，还是城市基础设施建设和公共服务事业发展的资金来源。我国通过招商引资引进了国内外先进的技术和管理经验，加快了工业化和城市化进程，为中国经济的高速发展做出了积极的贡献。
同时，中国城市土地使用制度改革和管理也面临着严峻的挑战：一是城市建设用地面积迅猛扩张，占用了大量的优质耕地，城市蔓延造成了工业污染扩散和基础设施利用效率降低，耕地保护和生态环境压力大；二是低价征地和高价出让使得城市化的红利并未完全与农民分享，进城农民工未享受到城市居民的平等待遇，失地农民的土地财产权益受到侵害，城市土地扩大而农村居民点用地没有同时减少，中国建设用地占土地总面积的比例过大；三是农民土地资产意识的觉醒，城市建设征地日益困难，城市土地取得成本不断提高，新增城市建设用地供给阻力加大；四是我国土地和房地产税收体系结构不合理，城市土地和房地产投资过热，集体建设用地灰色交易屡见不鲜，城市土地低效利用和闲置土地较多，土地集约利用水平需要提高。
中国城市土地不可能无限扩张，城市土地出让不可持续，中国以土地出让为主要来源的政府土地收入管理转型发展势在必行。主要发达国家和地区政府土地收入管理的经验值得我们认真研究及借鉴。