中文摘要：

新型城镇化建设目标是保障农民利益,实现人口城镇化。农地流转、小产权房合法化与房地产税开征分开无法真正实现新型城镇化建设目标,同步推进则能化解新型城镇化建设的难题。同步推进的关键环节包括：农地流转带来大量剩余农村劳动力资源,需要解决就业与城市安置;长期租赁形式的小产权房合法化增加了房屋的供应,平抑房价并解决农村劳动力安置;房地产税从农村开始征收,保障土地资源最优配置及政府城镇化建设的税收来源,有效化解政府负债。

英文摘要：

The goal of new urbanization is population urbanization, and protects the interests of farmers. The realizing goal of new urbanization is not rely on farmland transfer,legalization of the limitedproperty rights house;imposing the real estate tax alone, but construction problem of new urbanization can be solved by the synchronous operation of farmland transfer legalization of the limited-property rights house;imposing the real estate tax： farmland transfer release many rural surplus labors who need solving the employment and city resettlement; long term lease form of the limited-property rights house increase housing supply which stabilize prices and solve the city resettlement of rural surplus labors, real estate tax levied which began from the countryside is security of land resource optimal allocation and tax source of the government of urbanization construction,and effectively resolve the government debt.