地方政府“土地财政”对收入分配的影响

发布时间：2018-06-17 17:03

  本文选题：分税制 + 工业化　； 参考：《税务研究》2015年07期

【摘要】：分税制改革之后,地方政府做大经济总量的热情高涨,纷纷采取各种税收优惠、财政返还以及土地优惠进行"招商引资"竞争。然而,事权不断下移,财力有限,对其行为形成预算约束,住房市场化改革后,地方政府不得不选择土地财政作为突破约束的重要手段。随着工业化的加速推进及由此带来的土地需求快速增长,地方政府实施差别化土地出让策略,通过开发居住项目并从其整个产业链中获取规模可观的税收收入和土地出让收入。上述机制在一定程度上影响了市场公平,大量相关税费和土地出让金被转嫁到住房中,降低了购房人的实际收入水平,农村集体土地在转为建设用地时的征收补偿和"招拍挂"之间巨大的价格差,都成为引发收入分配问题的重要原因。
[Abstract]:After the reform of the tax distribution system, the enthusiasm of local governments to enlarge the total economic volume is high, and local governments have adopted various tax concessions, financial returns and land concessions to "attract business and attract investment". However, the power of affairs is constantly moving down, the financial resources are limited, and the behavior is subject to budgetary constraints. After the reform of housing marketization, local governments have to choose land finance as an important means to break through the constraints. With the acceleration of industrialization and the rapid growth of land demand, local governments implement the differentiated land transfer strategy, through the development of residential projects and from its entire industrial chain to obtain considerable tax revenue and land transfer income. To some extent, the above mechanism has affected the market fairness. A large number of related taxes and fees have been transferred to the housing, which has reduced the real income level of the buyers. The huge price difference between the expropriation and compensation of rural collective land when it is converted to construction land and the "auction hanging" have become important reasons for the problem of income distribution.
【作者单位】： 中国社会科学院财经战略研究院;中国人民大学财政金融学院;
【基金】：国家社会科学基金重大项目“深化收入分配制度改革的财税机制与制度研究”(批准号:13&ZD031) 北京市自然科学基金项目:跨组织管理控制在公共服务外包中的应用研究(项目编号:9144024) 教育部人文社会科学研究项目“政府购买公共服务中的激励问题研究”(项目编号:14YJCZH050)资助
【分类号】：F124.7;F812.41;F301
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本文编号：2031755