财政分权下地方政府“土地财政”困境及出路

发布时间：2018-03-26 06:47

本文选题：分税制改革　切入点：土地财政　出处：《云南财经大学》2014年硕士论文

【摘要】：自1994年分税制改革以后，国家对中央与地方政府的财政收入分配以及支出责任划分作出了很大调整，中央与地方之间逐渐形成一种“财权上收、事权下放”的局面，这就容易造成地方政府特别是基层政府的财政负担进一步加重。地方政府在自身财力有限的情况下，为了弥补地方财政收支缺口，在实践中摸索出一条利用土地资源获取财政收入的新途径，这种依靠出让国有土地使用权而获取巨额土地出让收入的行为逐渐发展成为如今饱受争议的“土地财政”。虽然，“土地财政”暂时缓解了地方政府的财政压力，对经济增长以及城市化建设也发挥了不容小觑的推动作用。但是，随着地方政府对这种异化后的“以地生财”模式的过度依赖，“土地财政”的弊端也暴露无遗。比如，地方财政收入结构失衡问题、银行金融风险问题、不断扩大的社会贫富差距问题以及投资和消费结构失衡问题等，都将直接或间接的影响地方经济乃至国民经济的可持续发展。究其根源来说，“土地财政”不只是单一的“财政问题”，，但现行国家财政分权体制的不完善以及税制中存在的缺位与滞后等问题又确实是导致“土地财政”愈演愈烈的重要原因。因此，我国地方政府的“土地财政”问题在当前极具深入研究的价值。基于此，本文首先采用制度分析方法对与“土地财政”相关的理论基础与制度基础进行归纳与总结，试图找出并客观分析目前“土地财政”运行模式背后所存在的问题。其次，本文对“土地财政”收入范围作了一个合理的界定，将其按收入性质以及运作模式划分为第一、二、三类土地财政收入，鉴于数据的可得性和有效性，本文的研究主要以第一、二类土地财政收入为主，即与土地相关的各项直接或间接税收收入以及土地出让收入。然后，本文利用现有的相关年鉴数据对“土地财政”的规模现状展开有效估算。估算结果显示在2003年至2012年间，从全国层面来看，地方政府的土地财政规模迅速扩张，地方政府对土地财政的依赖程度日益加深；分区域来看，东部地区的土地财政规模远超过中、西部地区，增幅也较为显著，东部地区地方政府对“土地经营”、“城市经营”的动机要明显强于中、西部地区。在估算结果基础之上，本文还通过理论与实证研究相结合的方式客观的评价了现行国家财政分权体制下地方政府竞争行为以及地方财政支出压力对“土地财政”问题所产生的影响。最后，有针对性地提出一些符合实际且具有可行性的公共治理之策以化解目前地方政府的“土地财政”困境。
[Abstract]:Since the reform of the tax distribution system in 1994, the state has made great adjustments to the distribution of fiscal revenue and the division of expenditure responsibilities between the central and local governments. This will easily lead to a further increase in the financial burden on local governments, especially grass-roots governments. In order to make up for the shortfall in local fiscal revenues and expenditures, local governments, with their own limited financial resources, In practice, we have found a new way to use land resources to obtain financial revenue. The practice of obtaining huge income from land sales by transferring the right to use state-owned land has gradually developed into the controversial "land finance". Although, "land finance" has temporarily eased the financial pressure on local governments. Economic growth and urbanization have also played an important role in promoting economic growth. However, as local governments over-rely on this alienated model of "making money from land", the drawbacks of "land finance" are also exposed. For example, The imbalance of local fiscal revenue structure, the financial risk of banks, the widening gap between the rich and the poor, and the imbalance of investment and consumption structure, etc. It will directly or indirectly affect the sustainable development of the local economy and even the national economy. In terms of its root, "land finance" is not only a single "fiscal problem", but the current national fiscal decentralization system is not perfect and the tax system is not perfect. The absence and lag in the land finance are the important reasons that lead to the intensification of land finance. The problem of land finance of local government in our country is worth studying deeply at present. Based on this, this paper first uses the institutional analysis method to sum up and summarize the theoretical and institutional basis related to "land finance". This paper tries to find out and objectively analyze the existing problems behind the current "land finance" operating mode. Secondly, this paper makes a reasonable definition of the "land finance" revenue range and divides it into the first and second according to the nature of income and the operation mode. In view of the availability and validity of the data, the first and second types of land revenue are mainly studied in this paper, that is, the direct or indirect tax revenue related to land and the land transfer income. This paper makes use of the available yearbook data to estimate the scale of land finance effectively. The results show that from 2003 to 2012, the scale of land finance of local governments expanded rapidly from 2003 to 2012. The degree of dependence of local governments on land finance is deepening. In the sub-region, the scale of land finance in the eastern region is far larger than that in the middle and western regions, and the increase is also relatively significant. The motivations of the local governments in the eastern region for land management and urban management are obviously stronger than those in the central and western regions. Based on the estimates, This paper also objectively evaluates the influence of the competition behavior of local government and the pressure of local fiscal expenditure on the "land finance" problem under the current national fiscal decentralization system through the combination of theoretical and empirical research. This paper puts forward some practical and feasible public governance measures to solve the land finance dilemma of local government.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F301;F812.41

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