摘要
从我国"土地财政"的演变历程来看,现行"土地财政"是多种力量推动下的历史产物,其存在具有历史合理性,但在发展过程中其应具有的"公共性"内涵逐渐流失,且与理财治国、公共财政的现代法治理念渐行渐远。为此,应从我国"土地财政"产生的逻辑起点出发,围绕公共利益、权力边界和可持续性等三大核心问题重塑其"公共性"品格,为"土地财政"现代化提供方向性指引。在具体路径上,可通过完善《物权法》《土地管理法》《城市规划法》及开征房地产税等途径,打破城市建设的政府"垄断"格局,提高城市建设的民主化程度,为"土地财政"现代化转型提供制度保障。
From the perspective of historical background and economic basis,China’s land finance just looks like "public finance" but lacks the essence of "public finance",which leading to lack of legitimacy.It is suggested the character of publicity should be reconstructed on the base of public interests,power boundary and sustainability.It is also suggested to improve the "Property Law","Land Management Law" and "Urban Planning Law",and to levy property tax on the real estates in China.It is in this way that the monopoly of government on city construction could be broken,the democratization of city construction could be improved and the modern government finance could be highlighted to adapt to the new urbanization construction in China.
出处
《行政与法》
2019年第6期30-44,共15页
Administration and Law
基金
广州市哲学社会科学发展“十三五”规划课题“地方公共财政视阈下广州楼市健康发展的房地产税制改革路径研究”的阶段性成果,项目编号:2017GZGJ43
