我国地方政府土地财政规模估算、成因分析及危害风险研究

发布时间：2018-04-05 12:27

本文选题：土地财政　切入点：规模估算　出处：《苏州大学》2014年硕士论文

【摘要】：改革开放以来，我国经济年均增长率逼近10%，城镇化率也从1978年的17.9%飙升至2013年的53.7%，与其他经济体高速发展和快速城市化的特点相比，土地在我国扮演了“启动器”和“发动机”的双重作用：地方政府一方面“以地生财”，通过高价土地发展房地产业推动城市化、通过低价土地招商引资加快工业化；另一方面“以地融资”，通过成立土地储备中心等机构利用土地抵押获得融资，为基础设施建设注入巨额资金。这种“以地谋发展”的土地财政模式适应了追赶式阶段快速发展的需求，但暗藏风险、危机四伏，是我国经济未来可持续发展的巨大隐患，值得关注。本文对我国地方政府土地财政的规模、成因、危害和潜在风险进行研究，在此基础上提出治理土地财政的措施和建议。本文首先将土地财政的构成分为国有土地使用权出让收入、与土地相关的土地直接税和土地间接税收入、土地行政事业性收费和“以地融资”抵押贷款收入三个部分，在此基础上根据现行财税体系确定中央和地方的分成比例，对地方政府2003-2011年土地财政规模进行了合理而全面的估算。2003-2011年间，土地财政规模迅速膨胀，地方政府对土地有很强的自由支配权并从中获得了巨大收益。其次，结合地方政府竞争行为，从“二元”土地制度、分税制改革不彻底、政绩考核制度三个方面深入阐述土地财政的制度性成因，，并利用土地财政与经济增长、财政收支缺口的实证检验，证实地方政府对土地财政的高度依赖确实存在。接下去分析了土地财政造成的拆迁补偿纠纷、行政腐败等现实危害和政府债务、金融等潜在风险。最后，对上述分析研究的结论进行概括，结合土地财政的成因，提出完善公有制下的“二元”土地制度、深化财税体制改革和加快转变政府职能、完善发展成果考核评价体系这三个方面的政策建议。
[Abstract]:Since the reform and opening up, the average annual growth rate of China's economy has approached 10%, and the urbanization rate has soared from 17.9% in 1978 to 53.7% in 2013, compared with the characteristics of rapid development and rapid urbanization in other economies.Land plays a dual role of "starter" and "engine" in our country: on the one hand, local governments "make money by land", promote urbanization by developing real estate industry with high-priced land, and speed up industrialization by attracting investment from low-price land;On the other hand, "land financing", through the establishment of land reserve center and other institutions to use land mortgage to obtain financing, for infrastructure construction injection of huge funds.This land finance model of "land for development" adapts to the demand of rapid development in the catch-up stage, but the hidden risks and dangers are a great hidden danger for the sustainable development of our country's economy in the future, which is worthy of attention.This paper studies the scale, cause, harm and potential risk of local government land finance in China, and puts forward some measures and suggestions for land finance management.In this paper, the composition of land finance is divided into three parts: the income from the transfer of state-owned land use right, the land direct tax and the land indirect tax income, the land administration enterprise fee and the land financing mortgage loan income.On this basis, according to the current fiscal and taxation system to determine the proportion of the central and local governments, the local government 2003-2011 financial scale of land for a reasonable and comprehensive estimate. 2003-2011, the scale of land finance expanded rapidly.Local governments have strong free control over land and have made huge gains from it.Secondly, based on the competition behavior of local government, the paper expounds the institutional causes of land finance from three aspects: "dual" land system, incomplete tax system reform, and achievement assessment system, and makes use of land finance and economic growth.The empirical test of the gap between revenue and expenditure proves that the local governments rely heavily on land finance.Then the paper analyzes the real harm caused by land finance, such as compensation dispute of demolition, administrative corruption and potential risks such as government debt, finance and so on.Finally, the conclusion of the above analysis and research is summarized, combining with the causes of land finance, the author proposes to perfect the "dual" land system under public ownership, to deepen the reform of fiscal and taxation system and to speed up the transformation of government functions.The policy suggestion of perfecting the evaluation system of development achievement.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.41;F301.1

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