关键词: 农地转用, 税费政策, 土地用途管制, 外部性内化

Abstract: This paper attempts to empirically analyze the effects of current policies on the optimization process of rural-urban land conversion. Firstly, a decision model of rural-urban land conversion was constructed on the assumption that local governments are decision makers. The model illustrates that land regulation and land conversion taxation both restrain land conversion, but they have different impact on land conversion. Secondly, the decision function of local government in land conversion was simulated and the influence of policies on land conversion was estimated with the reference to the externalities amount in Hubei Province. In the empirical process, the study generalizes and integrates land regulation and taxation policies, including annual land use plan, fees for new construction land, fees for new cultivated land development and fees for occupying cultivated land. Then the decision-making of local government in rural-urban land conversion under land regulation and/or taxation policies were compared. The result shows that both land regulation and taxation decrease rural-urban land conversion significantly. Specifically, the amount standard of taxation is accordance with externalities, but land regulation excessively restrains land conversion. The results also present that the targets of above policies are different from the perspective of externalities internalization. At last, suggestions are provided on the basis of results.

Key words: internalization of externalities, land regulation, rural-urban land conversion, taxa-tion policies