传统城市规划与管理的核心是基于“一书两证”的制度，将城市土地空间资源的用途与形态进行“蓝图式”锁定。当城市建设从增量空间扩张阶段走向存量提升优化阶段，传统城市规划与管理方式已经难以适应城市发展所面临的各种产权、制度、税收等问题。现有制度给土地用途转变与房屋产权更迭过程带来了较高的交易费用，造成土地功能用途长期低效益、土地产权锁定在低效率使用者手中。在分析梳理了存量规划的核心的基础上，提出应从制度设计的角度出发，重新探索城市存量规划与管理的新思路，促进城市经营模式由土地财政转向税收财政。在规划编制上，也应改变传统的规划编制方法与程序，主要通过划定政策区、制度设计的方式来实现城市存量规划与管理。%The traditional urban planning and management targets the use and form of urban land spatial resources. In the phase of stock urban planning, the traditional urban planning and management has been dififcult to adapt to the development of the city when facing all sorts of property rights, institutions, taxes and other issues. Existing system brings high transaction costs to the process of land use change and building property right change, leading to the low efifciency of the land use. On the basis of the analysis of the stock planning, this paper argues to rethink stock urban planning and management, and promotes the urban management pattern from land ifnancial to tax ifnancial. This paper also points out that the traditional planning methods and procedures should be changed..
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