财税改革推进新型城镇化之战略要点^*

内容提要：china’s traditional urbanization pattern is characterized by land expansion which focused on land auction and land finance,emphasis on speed over quality and the existence of the welfare division.on the contrary,the new urbanization should be people-oriented,quality-first and emphasize welfare sharing.the four key points to promote the new urbanization are to(1)increase the share of residents'and natural person's direct contribution to government revenue and reduce local governments'reliance on land and enterprises,eliminating the‘corporate-taxation centrism’; (2)prepare urban balance sheet and break the fragmentation of public resources and promote a unified and intertemporal allocation urban of public resources to improve public resource allocation efficiency; (3)reduce taxes'function of‘fund-raising too strong,socially too weak’,and let public finance play an active role in energy conservation,environmental protection,industrial upgrading and innovation-driven; (4)break the social welfare division,promoting fiscal subsidies gradually moving from the supply side to the demand side,and promote social welfare sharing and establish a unified social welfare system.