【摘要】 通过回顾改革开放以来财税制度对中国城市的塑造以及工业化与城镇化历程，总结了产业集聚、土地资本化和空间公平是当前中国城市的三大基础，提出在当前的财税制度下，产业集聚、土地资本化和空间公平在微观的城市个体层面构成了“不可能三角”。结合当代财税制度和“不可能三角”模型，从产业发展和财富分配的角度解释了当代城市产业大而不强、用地粗放、城市空间“摊大饼”“撒芝麻”等问题的必然性，讨论了通过财税制度改革破解“不可能”三角的可能性和政策难点。更多还原

【Abstract】 This article reviews the shaping of Chinese cities by the fiscal and tax system since the reform and opening up, as well as the process of industrialization and urbanization. It summarizes that industrial agglomeration, land capitalization, and spatial equity are the three major foundations of current Chinese cities, and proposes that under the current fiscal and tax system, industrial agglomeration, land capitalization, and spatial equity form an "impossible triangle" at the micro level of urban individuals. Combining the contemporary fiscal and tax system with the "impossible triangle" model, this paper explains the inevitability of contemporary urban industries being large but not strong, land use being extensive, and urban space being "spreading big cakes" and "spreading sesame seeds" from the perspective of industrial development and wealth distribution. It also discusses the possibility and policy difficulties of breaking the "impossible triangle" through fiscal and tax system reform.This article reviews the shaping of Chinese cities by the fiscal and tax system since the reform and opening up, as well as the process of industrialization and urbanization. It summarizes that industrial agglomeration, land capitalization, and spatial equity are the three major foundations of current Chinese cities, and proposes that under the current fiscal and tax system, industrial agglomeration, land capitalization, and spatial equity form an "impossible triangle" at the micro level of urban individuals. Combining the contemporary fiscal and tax system with the "impossible triangle" model, this paper explains the inevitability of contemporary urban industries being large but not strong, land use being extensive, and urban space being "spreading big cakes" and "spreading sesame seeds" from the perspective of industrial development and wealth distribution. It also discusses the possibility and policy difficulties of breaking the "impossible triangle" through fiscal and tax system reform.更多还原