集体建设用地制度改革的征税与征收模式辨析

我国集体建设用地制度改革正面临"征收+出让"抑或"入市+征税"的模式选择难题。由于在公共基础设施成本与收益的测算、土地自然增值与非自然增值的区分以及土地增值税的税基、税率确定上存在诸多困难,征税模式在回收公共基础设施投资和实现地利共享的目标上不占优势。而且,集体经营性建设用地入市还面临后续经营上的不确定性,从而会对公共基础设施投资的回收和地利共享目标的实现带来更大风险。实际上,征税和征收绝非截然对立,土地增值税在性质、功能和效果上与土地征收有相似性,人为拔高征税地位,认为其比征收更文明的观点并不科学。因而,我们尚不能断定征税必然优于征收,故集体建设用地制度的改革仍需因地制宜,让"征收+出让"与"入市+征税"两种模式相互竞争、借鉴,并在地尽其利、地利共享的目标下获得融贯发展。

Analysis on the Reform Mode of Collective Construction Land for Farmers in China:Taxation or Acquisition?

The reform of collective construction land in China is facing the choice between the model of expropriation and model of taxation.In light of the difficulty of measuring the costs and benefits of public infrastructure,the problem of distinguishing between natural and non-natural added value,and the difficulty of determining the rate of land value increment tax,the taxation model does not have advantages in the goal of recovering public facilities investment and sharing the land value with the people.Moreover,after entering the market,collective construction land will face operational uncertainty,which will bring greater risks to the recovery of public facilities investment and the sharing of land value with the people.In fact,expropriation and taxation are not completely opposite.Land value increment tax is substantially similar to land expropriation in nature,function and effect.It is not right to think that the model of land value increment tax is more advanced than expropriation.Therefore,we cannot yet assume that taxation is absolutely better than expropriation.The reform of the collective construction land system still needs to adapt to local conditions,and the model of expropriation should compete with and learn from the model of taxation,in order to achieve coherent development between the two models under the goal of making the best use of the land and sharing the land value with the people.