新型城镇化进程中的土地财政问题思考

发布时间：2018-02-17 09:03

本文关键词： 土地财政财税体制改革土地制度新型城镇化　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：城镇化是社会经济发展的一定产物,也是衡量一个国家现代化水平的重要标志。当今的中国,处于改革的关键期和攻坚期,特别是十八大召开以来,积极推进新型城镇化建设成为我国主要任务之一。新型城镇化的“新”就是要由过去片面追求城市规模扩大、空间扩张,变成以提升城市的文化、公共服务等内涵为中心,将城镇化的核心放在农村人口转移到城镇上来,而不是一味地建高楼、建广场。当前我们必须充分认识到新型城镇化建设面临的一系列挑战,特别是土地制度方面的问题,而其中的政府过度依赖土地形成的土地财政问题严重阻碍了新型城镇化建设的发展。土地财政收入的增加离不开地价的上涨,而地价的上涨又离不开城镇化建设、经济的飞速发展。因此,城镇化水平的提高间接地增加了土地财政的收入,并且土地财政收入也在一定程度上推动了城镇化建设的发展。但从可持续发展的角度来看,虽说我国地大物博,人均可用资源却十分缺乏,土地资源有限,以土地财政来推动城镇化建设是不可持续的。综上所述,新型城镇化如何更好、更快、更全面的发展成为了专家、学者等热切关注的问题。本文正是基于以上的背景和目的,从新型城镇化的角度对土地财政问题进行了粗浅的研究,解决新型城镇化建设中的土地财政问题,我们可以通过开征物业税、划分中央与地方财权与事权、制定科学的土地制度、发行市政公债、制定合理的政绩考核机制等方法,使新型城镇化建设更加科学、高效、全面的发展。
[Abstract]:Urbanization is not only a certain product of social and economic development, but also an important symbol to measure the level of modernization of a country. Nowadays, China is in a critical period of reform and a critical period of attack, especially since the opening of the 18 National Congress. Actively promoting the construction of new urbanization has become the main part of Ren Wuzhi in our country. The "new" of new urbanization is to focus on the promotion of urban culture and public service from the one-sided pursuit of urban scale expansion and spatial expansion in the past. The core of urbanization lies in the transfer of rural population to cities and towns, rather than blindly building tall buildings and squares. At present, we must fully recognize the series of challenges facing the construction of new urbanization, especially the problems in the land system. However, the government's excessive dependence on land is a serious hindrance to the development of new urbanization. The increase of land revenue is inseparable from the increase of land price, and the rise of land price is inseparable from the construction of urbanization and the rapid development of economy. Therefore, the improvement of urbanization level indirectly increases the income of land finance. But from the perspective of sustainable development, although our country is rich in land and resources, the available resources are very scarce, and the land resources are limited. It is not sustainable to promote urbanization by land finance. To sum up, how to develop new urbanization better, faster and more comprehensively has become a hot concern of experts and scholars. Based on the above background and purpose, this paper studies the land finance problem from the angle of new urbanization, and solves the land finance problem in the construction of new urbanization. We can levy property tax. In order to make the construction of new urbanization more scientific, efficient and comprehensive, the central and local governments should be divided into financial and administrative powers, scientific land system, issuance of municipal bonds, and reasonable performance assessment mechanism should be established in order to make the construction of new urbanization more scientific, efficient and comprehensive.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.2;F812

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