土地财政区域差异与替代融资机制研究

发布时间：2018-03-31 22:22

本文选题：土地财政　切入点：区域差异　出处：《经济地理》2015年10期

【摘要】：土地财政规模及对地方财政贡献率呈现出与省域经济发展水平趋同的基本区域规律。从土地财政是地方政府利用未来若干年收益融资本质,阐述土地财政替代融资机制涵义。选取2000—2012年地方财政收支与土地财政数据,采用聚类分析并结合定性方法,将31省区划分为淡出、高度、中度、低度4类融资区域。依据公共财政、区域非均衡协调发展、马克思地租(国债国税)理论,构建土地财政替代融资机制政策方案。国家层面:建立财事权相平衡财政体制、完善征地补偿与政绩考核制度、建设城乡统一建设用地市场、征收物业税;区域层面:发挥土地整理潜力的财政功效、改变土地财政为动力源泉的城市化、发行地方基础设施债券并鼓励民间资本参与融资、发展高端服务业与战略新兴产业增加税源等。
[Abstract]:The scale of land finance and its contribution rate to local finance show the basic regional law which is similar to the level of provincial economic development.Land finance is the essence of local government financing in the coming years, and the meaning of land finance substitute financing mechanism is expounded.Based on the data of local fiscal revenue and expenditure and land finance from 2000 to 2012, 31 provinces are divided into four types of financing regions: fade out, height, medium and low by cluster analysis and qualitative analysis.According to the theory of public finance, regional disequilibrium and harmonious development and Marx's theory of land rent (national debt tax), the policy scheme of alternative financing mechanism of land finance is constructed.At the national level: to establish a balanced financial system, to improve the system of compensation for land requisition and performance assessment, to build a unified construction land market between urban and rural areas, to collect property tax, and at the regional level: to give full play to the financial effects of land consolidation potential,We should change the urbanization of land finance as the power source, issue local infrastructure bonds and encourage private capital to participate in financing, and develop high-end service industry and strategic emerging industries to increase tax sources.
【作者单位】：东北大学文法学院;
【基金】：国家自然科学基金项目(41401635) 教育部人文社会科学项目(14YJC790128) 中央高校基本科研业务费资助项目(N141402001) 辽宁教育厅人文社会科学项目(WJ2013045)
【分类号】：F301;F812

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