【摘要】：當(dāng)前學(xué)者對(duì)土地財(cái)政的功過是非有一個(gè)共同認(rèn)識(shí):土地財(cái)政是一個(gè)利弊共存的制度安排。學(xué)者之間的分歧則在于,多數(shù)學(xué)者主張弊大于利,應(yīng)當(dāng)及時(shí)廢除土地財(cái)政,少數(shù)學(xué)者則主張利大于弊,應(yīng)當(dāng)暫緩廢除土地財(cái)政,在沒有找到合適的替代性制度之前,不能輕言廢棄土地財(cái)政。主張暫緩廢除土地財(cái)政的理由值得商榷。直接稅為主的稅收財(cái)政的實(shí)施與"革命"沒有直接關(guān)系,我國當(dāng)前的城市化建設(shè)可以不依賴土地財(cái)政,土地財(cái)政并沒有消滅土地食利階層。事實(shí)上,土地財(cái)政不僅嚴(yán)重?fù)p害了政府形象,積累了嚴(yán)重的經(jīng)濟(jì)風(fēng)險(xiǎn),導(dǎo)致了貧富差距,而且與我國當(dāng)前的根本發(fā)展方向相違背,阻礙了社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的完善,延緩了社會(huì)主義法治國家建設(shè)的進(jìn)程,妨礙了國家治理體系和治理能力現(xiàn)代化的實(shí)現(xiàn),應(yīng)當(dāng)及時(shí)廢除。
[Abstract]:At present, scholars have a common understanding of the merits and demerits of land finance: land finance is a system arrangement in which advantages and disadvantages coexist. The difference between scholars is that most scholars advocate that land finance should be abolished in time, and a few scholars hold that the abolition of land finance should be postponed until a suitable alternative system is found. It is not easy to say abandoned land finance. The reason for postponing the abrogation of land finance is debatable. The implementation of tax finance based on direct tax has no direct relation with "revolution". The current urbanization construction of our country can not rely on land finance, and land finance has not eliminated the stratum of land consumption and profit. In fact, land finance has not only seriously damaged the image of the government, accumulated serious economic risks, led to the gap between the rich and the poor, but also contradicted the current fundamental development direction of our country and hindered the perfection of the socialist market economic system. It delays the process of building a socialist country ruled by law, hinders the realization of the modernization of national governance system and governance ability, and should be abolished in time.
【作者單位】： 中國政法大學(xué)民商經(jīng)濟(jì)法學(xué)院;
【分類號(hào)】：D922.33

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