A Research About The Reform Of The Land Rent Fees Tax And Tees System In CZT Experimental Area

The central government approved the Urban Agglomeration of Changsha-ZhuZhou-XiangTan ( CZT ) to experimental area of comprehensive coordinated reform about resources- conserving and environment- friendly society in December 2007. Land is the vector of the city and also one of the best important resources to experimental zone. As the main tool to achieve public function , public finance is a powerful supplementary mean to market allocating the resources. To build the experimental zone of CZT, it is necessary to reform the land rent fees tax and fees System.In the paper, we first introduce the basic theories of the land rent fees tax and fees, and analyze the essential properties of land rent fees, tax and fees. Then, it introduce the general status of land rent tax and fees system about CZT, pointing out various drawbacks in land grant institutions and land tax situation, such as the unfairness on land benefit distribution, land tax valuing turnover tax over tenure tax. At last, regarding to the problem existing in the land rent fees, tax and fees system, it point out the main reasons such as deficiency of land mark et-oriented reform, land tax not taken seriously by local government, the functional positioning of government not clear. It emphatically analyze the fiscal operational situation of CZT, and point out that the systemic causes of valuing rent charge over taxation is the local finance payments disequilibrium. There are close connection between the land rent fees, tax and fees system and fiscal system,government performance evaluation. In practice, we call the connection"Land Finance". Governments'over-reliance on the land include getting the income from the industry related land within budget but getting income from land transferring fee off budget. Though the land finance can improve the growth of economic, it also contains some risks in fiscal, finance and society which go against the building of"Two-oriented"society. In a word, the land finance is the deep-seated problem of the land rent fees tax and fees System in CZT.Based on the problems and the reasons of land rent fees tax and fees, drawing successful lessons from Japan,Britain and Taiwan(China), this paper propose some reform ideas from the policy design and the institutional mechanisms levels. In the institution level, the reform ideas include: accelerating the reform on land commercialization, improving items of taxation related land, starting to levy property tax, improving the items of land charge; in the institutional mechanisms level, it emphasize innovating the system of public finance, cultivating financial resources , protecting land interest right,and Compensation mechanism for land in experimental zone.