土地承包經營權流轉之稅收啟動設計

Tax Start of Land Operational Right Trade

李亞凝(Ya-Ning Li)

《中華人文社會學報》 14期 (2011/03) Pp. 40-58

摘要

2008年10月9日至12日中國共產黨所召開的十七屆三中全會通過了關於確認農村土地承包經營權流轉的〈中共中央關於推進農村改革發展若干重大問題的決定〉，但是由於目前中國大陸農村人均土地極為分散，土地承包經營權價值相對較低，所以啟動機制上存在動力不足的問題。本文以實證數據為基礎，構建了一個稅制啟動模型，一方面以徵收農產品消費稅來帶動農產品價格適度上漲，促進土地承包經營權價格上漲，增進流轉價值，為農村土地承包經營權流轉提供動力；另一方面將這部分稅收部分以農產品的質量與產量為標準對農民進行補貼，部分投入建立農村社會保障。並且這種設計亦對農民收入過低、國家糧食安全、土地非農佔用和種糧積極性過低等問題的解決具有幫助作用。

關鍵字

土地承包經營權 ； 交易 ； 稅收 ； 浮動稅制 ； 卡爾多─希克斯改進

並列摘要

In October 9-12, 2008, the Third Plenary Session of 17th CPC Central Committee made a decision of opening land operational right trade, but China's rural per capita Land is extremely scattered, and the current value of the land is relatively low, so the mechanism will not be activated on the existence of insufficient motivation. This evidence-based article build a model system to start in the lead moderate rise in prices of agricultural products at the same time, thereby promoting the land prices, further promoting the circulation value, and paving the way for the ultimate goal of operational right trade.Building a tax model based on empirical data may can help that, on the one hand to levy consumption tax to boost farm prices of agricultural products modestly, to promote the right to land contractual management prices, and to promote transfer of value for rural land contracting right to power; on the another hand, part of the revenue are subsided to farmers, some into the rural social security.This design also can help such issues as increasing income of farmers, national food security, non-agricultural land occupation and the enthusiasm of growing grain.

並列關鍵字

Land Operational Right ； Trade ； Tax ； Floating Tax System ； Kaldor-Hicks Efficiency