| Since 1978, our country has orderly promoted a planned economy to be a market economy to optimize the economic structure, urban land progressively realized the payment period system for land-use, land resources allocation entered the era of the market allocation, and land taxes and fees, the financial contribution of which to local government growing became an integral part of market economy. However, along with market failure issues become more and more severe, such as China’s excessive farmland non-agriculture, land speculation, especially the scientific development concept proposed, land government taxes and fees as an important economic lever in the regulation of the land market causes great concern and academia. How to optimize taxes and fees structure to ensure that it not only helps to provide stable local government revenue, but is more conducive to the rational allocation and effective use of land resources as well, is the focus of emphases and aims.So far, the Chinese studies of optimization of land taxes and fees are voluminous. In these studies, early research focused on the financial functions of land taxes and fees; at a later stage, along with rapid economic growth, the contradiction between people and land more and more serious, more research is carried out around the allocation efficiency, but these studies are generally descriptive or qualitative analysis, which lag behind the socio-economic development and are lack of guidance and interoperability, so their references to the real public administration is obviously inadequate. At the same time, the resource allocation effect of optimizing our country land taxes and fees in recent years is not very obvious, whether in terms of urban land use, or agricultural land, which indicates that these studies lack better targeted. This study based on the resource allocation effect of taxes and fees, combines the land resource use and the land taxes and fees, from the view of land resource allocation the land to research to how to build a system of land taxation adapting to China’s national conditions in order to provide better reference to optimize the overall costs.Taking into account the current status of the land features of taxes and charges, the research studies the land taxes and land fees (mainly administrative fees) as a whole. Between the land taxes and fees and the allocation of land resources, land taxes and fees play a leading role, and different taxes and fees structure of land taxes and fees decides taxes and fees affecting extent for land resources allocation. First of all, papers based on the relationship between the taxes and fees and resource allocation, forms resource allocation of land tax and system analysis framework, besides, provides the necessary logical structure for the latter theoretical and empirical analysis.Part 3 of paper carries out a brief review on evolution of our land taxation system. Generally speaking, there is remarkable relativity between the evolution of land taxation and land system change, from the Old China under the system of private ownership of land changes in land taxes and fees, to the founding of New China, the land taxes and fees setting up and shrinking, and then to optimize the opening up of land taxes and the restoration and construction phase, Until 1994, after "tax federalism" the optimization and improvement of taxes and fees, land taxes and fees is always under the national policy background, along with the optimization of the land system, you can also say the optimization of land taxes and fees is promoted by the land system reform. This provides better research background and foundation for the latter resource allocation effects of tax and fees and system optimization.Then, part 4,5,6 of the paper from the three links of the land acquisition, tenure, transfer, carry out theoretical analysis to the effect of resources allocation of the land taxes and fees, on this basis, Part 7 and Part 8 make empirical research on the effect of taxes and fees of the state-owned land of the city (construction land) and agricultural land. The results show that the land taxes and fees have certain effect (non-neutral) on the allocation of resources, the size of this effect is related to the elasticity of supply and demand, the current trading volume and price and other factors, and at the same time show some differences in different segments.At the link of land acquisition, to the remising-land market, land taxes and fees reduce the number of land market transactions, so the government can use the means of taxes and fees to carry out macroeconomic regulation and control to the industry greater demand for land to achieve the purpose of raise the intensity of land use, but in China’s current government monopoly primary market of land supply conditions, that is, the elasticity of supply of land is smaller or zero, occupancy tax on farm land levied by the government and other related taxes and fees become meaningless. In the link of land tenure, land taxes and fees increase the cost of land tenure, which contributes to the achievement of the internalization of externalities of land tenure (using) and promote the circulation of land, taxes and fees of tenure can also be passed on by market transactions, which have a certain resource allocation effects, and its size depends on the number of "out of of land tenure, of course, because of land especially residential demand has the nature of necessity, a considerable portion of land taxes and fees have not passed on, from this point of view, taxes and fees of land tenure has a better "neutral." In the link of land transfer, land sales tax directly affect on the land market transactions, and has better effects on resources allocation, but income tax under the conditions of no difference rates shows a certain degree of "neutral." Comparative land tenure and transfer taxes and fees (including the acquisition and transfer) are as follows:in terms of loss of social welfare point of view, or from the perspective of the cost of collection, show that land tenure tax is more efficient than land transfer taxes. But if using the tax to intervene on the allocation of resources, land transfer taxes directly affect on the land market,under the condition of the same rate, the effect on reduction the number of land transactions is more obviously; whether it is from the principle of efficiency and fairness, or from the principles of fiscal revenue, land tenure tax is more in line with the principle of benefit and the principle of capacity to pay; in regard to the principle of property tax, because tax base of land tenure tax maintain stability,and economic development have little effect on tax revenue, which shows more in line with the principles of full income and income elasticity. Therefore, land tenure tax take into account of the principles of finance, fairness and efficiency, which should be the main taxes in terms of land tax.Analysis on taxes and fees effect of the agricultural land is completed through two aspects of the analysis of the evolution of agricultural taxes and fees and the performance of agricultural land use and the analysis of tax relief on the impact of land-use. As can be seen that the results of the analysis to reduce agricultural taxes and fees will help improve the efficiency of agricultural land use, so a reasonable set of agricultural taxes and fees structure, not only can provide some financial support for national development, but also conducive to the optimization of resources allocation of agricultural land. However, if simply from the perspective of reducing the burden on peasants, the complete elimination of agricultural taxes and fees, the government loses role through the means of taxes and fees to optimize the allocation of resources of agricultural land, and its active role in the resources allocation is limited, therefore, agricultural tax relief only be a "short-term behavior" of optimization of land taxation in rural areas, in the long run, only the establishment of the land taxation system which will help improve the efficiency of resource allocation of agricultural land,can provide better institutional support for the resolution of "three rural issues" and also create a good condition for the establishment of a unified tax system of urban and rural land.Although to the countries with different systems and different stages of development, the position, role and structure of the system of land taxes and fees have certain difference, but speaking to our country with a later start for the land market, but also in nurturing and adjustment stage, the land taxation system in China is not very robust, study from the successful experiences and practices of other countries or regions is essential for adjustment and improvement of China’s land tax and fee system. Chapter 9 of the thesis first analyzes the choice theory of taxes and fees on the overall, and then compares the system of land taxation by the link of some countries and regions, finally comes to the conclusion that the main experience about land taxes and fees overseas, provide a reference for constructing the back.On the base of theoretical and empirical analysis about the previous land taxes and fees, combined with Hong Kong, Taiwan and foreign land taxation system construction experience, paper in the last part researches the issues about levying agricultural land use tax and property tax, and finally puts forward the concept about optimization of land tax and fee system. In term of land tax, our country land tax system, in accordance with the different segments of levying land taxes, can be divided into land acquisition, retention, transfer tax, tax varieties reduce from 14 to 8, while the coverage has greatly increased. Specifically, land acquisition tax can establish the deed tax, inheritance and gift tax of two types of taxes. This is to say canceling farmland occupancy tax, increasing inheritance and gift tax, integrating stamp tax and deed tax into deed tax; land tenure tax can establish property tax, vacant land tax and agricultural land use tax of three types of taxes, that is to say integrating house property tax, urban land use tax, land value increment tax and some fees into property tax, replacing the existing land idle fees by vacant land taxes, increasing agricultural land use tax; land transfer tax can establish business tax, income tax, city maintenance building tax, which is speaking, not establishing land tax varieties for land transfer, integrating the corresponding business tax, income tax into related categories of tax structure in China’s overall system. At the same time, the paper gives the corresponding policy recommendations for institutional environment (e.g. land regulations and laws, land assessment, property rights, revenue allocation) for the optimization of land tax system. |
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