Research On The Effect Of Land Tenure Tax To Industrial Enterprises’ Land Use Efficiency

The period between the beginning of this century and the year2020is a crucial strategic opportunity for the development of China’s economy, eighteenth party congress report proposed that the development path of new industrialization, informatization, urbanization and agriculture modernization with Chinese characteristics should be stuck to. While to realize70%and60%degree of industrialization and urbanization respectively, massive land resource is demanded as security. And that requires paying attention to improving land resource use efficiency and strengthening the support capacity of land resource to economic sustainable development. As the main orientation of land resource consumption, industrial land is not only the key point to land resource use efficiency improvement, but also the main object of macro regulation through land resource. However, the principal object of national industrial land regulation policy has not been achieved well in the practices of localities; a new path of breaking land restriction bottleneck is then needed. To solve the land restriction bottleneck problem of industrial development, the essential way is still to reflect optimization of industrial spatial structure and to improve industrial land use efficiency. Looking from practices of localities, related policy arrangement is obviously not enough; especially there is insufficient economic regulatory mechanism for market. Land tenure tax has good fiscal function and is a kind of ideal regulatory tool looking form practices of developed countries. Thus, resolving land tenure tax system arrangements is very important for the improvement of industrial land use efficiency and cracking the land restriction bottleneck of industrial development, and this should be based on the analysis of the effect of land tenure tax has on industrial enterprises’ land use efficiency.First of all, based on the general tax effect, this paper builds an analysis framework on land tenure tax and industrial enterprises’land use behavior, provides the necessary logical structure for the latter theoretical and empirical analysis.Chapter3makes a brief review on evolution of land tenure tax system and industrial land use system. Generally speaking, land tenure tax policy arrangements and industrial land use reform are coupled to some extent, but land tenure tax policy lags behind industrial land use policy reform, when industrial land use is constantly pushed forward to marketization, land tenure tax policy failed to follow up and play the role of market regulation function.Then, Chapter4analyzes the effect mechanism of land tenure tax to industrial enterprises’ land use efficiency. From a general point of view, land tenure tax affects the industrial enterprises’ land tenure needs by changing their cost of land tenure, and the level of efficiency about land use is manifested by unit area of land productivity. But there is obvious difference between different regions and different fields. For different regions, the total effect of land tenure tax is small in both developed areas and undeveloped areas, so is the change degree of land tenure demand of industrial enterprises, and the change of land use efficiency measured by unit area of land productivity is small, while in areas at middle development degree, the related change is the biggest. For different fields, the larger of land demand elasticity, the smaller the change of land tenure cost caused by land tenure tax,thus the larger of the change of land use efficiency measured by unit area of land productivity. Based of theoretical analysis, Chapter5makes empirical research on total effect、regions differences and fields differences by using the survey data from typical enterprises in different development zones of Jiangsu Province, and the theoretical analysis is well verified.Finally, based on summarizing theoretical analysis and empirical examination, this paper proposes advices on land tenure policy arrangements. The main points are that, positively using land tenure tax to strengthen the regulation on industrial enterprises" land use behavior, improving support capacity of land to sustainable economic development and setting differential tax tenure system arrangements could meet the effective demand for land resource. Since land price and region are coupled to some extent, we recommend that levy ad valorem land tenure tax in the unified regions to highlight differential land profit.