作　者：程雪阳
关键词：土地增值收益；土地税；房地产税；城乡统筹；共同富裕；全国统一大市场
摘　要：

通过税制改革分配土地增值收益，不仅符合中央确定的“初次分配基于产权和市场，二次分配基于税收”改革目标，而且具有合宪性。在第三次修正的《土地管理法》已于2020 年开始实施的背景下，需要按照城乡统筹发展、共同富裕的理念，体系化地检讨现行的土地税制结构和土地管理制度，并通过相关税种、税基、税率的优化和完善，建立健全国家、集体和个人合理分享土地增值收益的新型法律机制。具体而言，在集体经营性建设用地流转环节，应统筹土地增值税、企业所得税、个人所得税等税种的完善，以适应集体经营性建设用地入市制度带来的土地增值收益分配体制变化；在集体经营性建设用地保有环节，应通过房地产税制度的完善，解决为地方公共服务和基础设施投资筹集资金、遏制土地闲置等问题；在税率制度设计环节，各项旨在分配土地增值收益的税种的综合税率应当遵守“半分原则”，不能侵犯土地财产权的本质特征。

 

The Perfection of the System of Land Related Tax Under The Background of Collective Operational Construction Land Entering the Land Market

Cheng Xueyang (Soochow University)

Abstract The theory of "distribution of land value increment through the reform of tax system" is not only in line with the reform objectives of "primary distribution based on property rights and market, second‐ ary distribution based on taxation" which put forward at the Fourth Plenum of the 19th Central Committee of the CPC, but also is in compliance with the normative requirements of the current Constitution. In the context of the third amendment of the Land Management Law, which has been implemented since 2020, it is necessary to systematically review the tax structure and land management system within the link of construction land circulation and retention, in accordance with the ideas of "urban and rural overall development" and "common prosperity". A new legal mechanism that states, collectives and individuals to share the land value-added benefits reasonably should be established and improved, through the optimization and improvement of relevant tax categories, tax base and tax rate. Specifically, in the process of transfer of collective operating construction land, we should coordinate the improvement of land value-added tax, enterprise income tax, personal income tax and other taxes to adapt to the change of land value-added income distribution system brought about by the system of collective operating construction land entering the market. In the process of collective operating construction land tenure, we should improve the real estate tax system to solve the problems of raising funds for local public services and infrastructure investment and curbing idle land；In addition, in the process of tax rate system, the comprehensive tax rate of various taxes aiming at distributing land value-added income should abide by the principle of half-share and not infringe on the essential characteristics of land property rights.

Key words land value increment; system of land tax; real estate tax; urban and rural overall development; common prosperity; national unified market

 

■    作者简介 程雪阳，法学博士，苏州大学王健法学院教授、博士生导师，苏州大学公法研究中心、中国特色城镇化研究中心研究员；江苏 苏州 215006。

 

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