关键词: 城镇土地使用税, 实际税负, 累退性, 地方税体系

Abstract: Urban land tax takes land as the tax object and can be controlled by local governments to a large extent However，because it is a “small tax”，few researches focus on it This paper focuses on the impact of the local autonomy and collection methods of urban land tax on tax burden Based on the “regional” data of prefecturelevel cities in several provinces from 2007 to 2019 obtained through application and other channels，this study finds that the more economically developed the prefecturelevel city，the lower the actual tax rate of urban land tax That is，the phenomenon of “inversion” appeared The faster the economic growth over time，the more obvious the phenomenon of “inversion” This study finds that the nature of specific fixed tax and the hysteresis of adjusting the tax standard make it difficult for the tax burden to keep pace with economic growth，and the actual tax rate gradually deviates from the land market value Within the scope of tax autonomy，local governments may choose to “release water for fish farming” or collect all receivables from different perspectives of economic development or revenue collection，depending on the actual situation The research conclusion has certain significance for the improvement of local tax system and the understanding of tax competition phenomenon in China

Key words: urban land tax, effective tax rate, tax progressivity, local tax system