長(zhǎng)株潭試驗(yàn)區(qū)土地租稅費(fèi)體系改革研究.pdf

1、湖南大學(xué)碩士學(xué)位論文長(zhǎng)株潭試驗(yàn)區(qū)土地租稅費(fèi)體系改革研究姓名：曹張志申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：財(cái)政學(xué)指導(dǎo)教師：羅宏斌20090425ABSTRACTThecentralgovernmentapprovedtheUrbanAgglomerationofChangshaZhuZhouXiangTan(CZT)toexperimentalareaofcomprehensivecoordinatedrefo加aboutresourcesconser

2、vingandenvironmentfriendlysocietyinDecember2007LandisthevectorofthecityandalsooneofthebestimportantresourcestoexperimentalzoneAsthemaintooltoachievepublicfunction，public矗nanceisapowerfulsupplementarymeantOmarketallocatin

3、gtheresourcesTobuildtheexperimentalzoneofCZTitisnecessaryteformthelandrentfeestaxandfeesSystemInthepapeLwefirstintroducethebasictheoriesofthelandrentfeestaxandfees，andanalyzetheessentialpropertiesoflandrentfees，taxandfee

4、sThen，itintroducethegeneralstatusoflandrenttaxandfeessystemaboutCZTpointingoutvariousdrawbacksinlandgrantinstitutionsandlandtaxsituation，suchastheunfairnessonlandbenefitdistributionlandtaxvaluingturnovertaxovertenuretaxA

5、tlast，regardingtotheproblemexistinginthelandrentfees，taxandfeessystem，itpointoutthemainreasonssuchasdeficiencyoflandmarketorientedreformlandtaxnottakenseriouslybylocalgovernment，thefunctionalpositioningofgovernmentnotcle

6、arItemphaticallyanalyzethefiscaloperationalsituationofCZTandpointoutthatthesystemiccausesofvahingrentchargeovertaxationisthelocalfinancepaymentsdisequilibriumTherearecloseconnectionbetweenthelandrentfees，taxandfeessystem

7、andfiscalsvstemgovernmentperformanceevaluationInpractice，wecalltheconnection“LandFinance”Governments’overrelianceonthelandincludegettingtheincomefromtheindustryrelatedlandwithinbudgetbutgettingincomefromlandtransferringf

8、eeoffbudgetThoughthelandfinancecanimprovethegrowthofeconomic，italsocontainssomerisksinfiscal，financeandsocietywhichgoagainstthebuildingof“Twooriented”societyInaword，thelandfinanceisthedeep—seatedproblemofthe1andrentfeest

9、axandfeesSysteminCZTBasedontheproblemsandthereasonsoflandrentfeestaxandfees，drawingsuccessfullessonsfromJapan、BritainandTaiwan(China)，thispaperproposesomereformideasfromthepolicydesignandtheinstitutionalmechanismslevelsI