朱柏铭

[提　要]本篇把公共产品分为工程性公共产品和服务性公共产品，认为土地出让金架起了工程性公共产品供给与需求的桥梁。实证结果表明，凡是工程性公共产品充分供给的城市，往往是土地出让金规模大的城市。从本质上看，土地出让金是一种“寓征于价”的隐蔽税，而且以土地出让金补偿工程性公共产品的供给成本具有“帕累托改进”效应。未来一个时期内，工程性公共产品供给难以摆脱对土地出让金的路径依赖，“房地产税”与土地出让金不是替代关系，对于土地资源、地产收益和房产收益，政府应采用不同手段进行调节。在“租售并举”背景下，土地出让制度和土地出让金分配制度要做重大调整，鉴于房产评估的异常复杂性，酝酿中的“房地产税”应定位于房产税。

[关键词]土地出让金；工程性公共产品；成本补偿机制

Land Leasing:A Unique Compensation Mechanism for Public Goods Cost

ZHU Baiming(www.daowen.com)

Abstract:This part divides public goods into engineering public products and service public products，and supposes that land leasing has built up a bridge between the supply and demand of engineering public products.The empirical results show that the cities with sufficient supply of engineering public goods are often the cities with large scale of land leasing.In essence，the land leasing is a hidden tax which is“implied in price”，and the cost for the supply of engineering public goods compensated by land leasing has the“Pareto improvement”effect.In the future，the supply of engineering public goods is difficult to get rid of the path dependence on the land leasing.“Real estate tax”is not an alternative relationship with the land leasing，and the government should adopt different means to adjust the land resources，real estate income and real estate income.In the context of“renting and selling”policy，the land leasing system and the distribution system of

land leasing should be made major adjustments.In view of the unusual complexity of the property assessment，the“real estate tax”should be located in the property tax.

Key Words:Land Leasing；Engineering Public Goods；Compensation Mechanism for Cost