Analysis Of Taxation Regulation On Efficient Utilization Of Urban Land

Land is the basic function of economy. Urban is the mode of the efficient utilization of urban land. With the development of economic and population ,the course of urban becomes more rapid. Urban land becomes more and more sparsity. It is more important factor to promote or condition the economic development .We should find a series of solutions to solve the problem of low efficient utilization of urban land. Market mode is the efficient way. Market becomes invalidation because of externalities, monopoly, public goods, asymmetric information etc. Regulation can make efficiency lose because of too much adjusted. So, we can not realize our object of the efficient utilization of urban land .On the author' s options : Real estate taxation is non-neutral. It can deal with the price and quantity effects, the law of tax burden' s shifting and welfare . Taxation is a efficient countermeasure in market. There are many problems in the current tax system of the real estate in our country. It is necessary to be improved . The paper brings forward some concrete suggestions: the first, we think it is necessary to set up the theory orientation .And the second, we can straighten out the relationship of tax, rent and fee; adjust the structure of taxation system ; enforce the tax burden of the ownership ; incentive to save land ;cooperated with property right system reform, etc.The thesis consists of six chapters:Chapter1:the introduction, brings forward the significance, targets, train of thought and methods of research ,points out the major innovation viewpoints of the thesis .Chapter2: point out the comments of the efficient utilization of urban land . introduction the guide line of the efficient utilization of urban land. And calculate out the guide line of our countryChapter3: through partial equilibrium analysis of real estate taxation: explore the economic effects of real estate taxationChapter4: analysis the problems of real estate taxation system practice in our countryChapter5: use for reference the real estate taxation system of foreign countries and hong kong \taiwan .Chapter6: puts forward suggestions of Chinese real estate taxation system reform.