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土地出让收入换税务部门征收,影响有多大?

汪德华

China Economic Weekly（2021）

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Abstract
6月4日,财政部等四部委"官宣"了一则通知:国有土地使用权出让收入将划归税务部门征缴,而非由自然资源部门征收. 消息一出,坊间炸了锅.有评论称:"土地出让金制度将退出历史舞台,土地财政也会宣告终结,房地产市场、地方政府融资平台将迎来大震动."
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