新型城镇化背景下土地财政治理问题研究
发布时间：2018-08-23 08:03
【摘要】：过去近40年来,中国在城镇化建设方面成效显著：2014年城镇化率实现54.8%,城镇人口增长到7.49亿人。这其中,土地财政在推动城镇化建设过程中发挥着不可替代的作用。土地财政作为城市化发展过程中的阶段性产物,为地方发展建设提供了巨大的融资支持。各级地方政府利用土地财政进行地区建设,完善城市基础设施和公共服务,推动地方城市水平的提高。但同时,严重依赖土地财政进行城市建设引发许多问题,卖地财政带来政府财政金融风险、土地腐败寻租、贫富差距等一系列问题。因此,在新型城镇化建设背景下,探讨土地财政问题治理,逐步摆脱对土地财政的依赖,是地方政府提高城市发展质量的当务之急。本论文的目的在于在新型城镇化背景下完善地方政府土地财政模式,优化政府财税渠道,为相关政策调整提供理论依据。本文以土地财政的治理方案为视角,从财税体系,地方融资平台建设及资金保障等方面展开对土地财政治理问题的研究。本文除绪论外,主要分为五章,第一章主要是介绍基本概念及相关理论。本章节着重对研究中需要使用的几个重要概念进行内涵和外延的界定,同时对财政分权理论、科斯制度经济学理论相关基础理论进行论述。第二章对土地财政现状及土地财政与城镇化之间关系进行研究。首先对土地财政的形成与发展进行了简单梳理,其次分析了当前我国土地财政现状,最后在整理相关资料数据的基础上利用回归模型对土地财政对城镇化水平的影响进行了实证分析。第三章对当前土地财政所存在的问题及成因进行了分析。第四章主要探讨土地财政治理方案设计。首先主要简述土地财政治理方案的总体方案设计,其次从主体税种的设计、政府间财政转移支付结构设计及地方债券制度设计等方面详细探讨土地财政治理的各方案。第五章为研究结论及政策建议。提出基本结论,并重点从治理方案角度展开对土地财政治理问题的探讨。
[Abstract]:In the past 40 years, China has achieved remarkable results in urbanization: the urbanization rate reached 54.8% in 2014, and the urban population increased to 749 million people. Among them, land finance plays an irreplaceable role in promoting urbanization construction. As a stage product of urbanization, land finance provides huge financing support for local development and construction. Local governments at all levels use land finance for regional construction, improve urban infrastructure and public services, and promote the improvement of local urban standards. But at the same time, relying heavily on land finance for urban construction causes many problems, such as the financial risk of government finance, land corruption and rent-seeking, the gap between rich and poor, and so on. Therefore, under the background of new urbanization construction, it is urgent for local governments to improve the quality of urban development by exploring the governance of land finance and gradually getting rid of the dependence on land finance. The purpose of this paper is to perfect the land finance model of local government under the background of new urbanization, to optimize the financial and tax channels of the government, and to provide the theoretical basis for the adjustment of relevant policies. From the perspective of land finance management scheme, this paper studies land financial governance from the aspects of fiscal and taxation system, construction of local financing platform and fund guarantee. In addition to the introduction, this paper is divided into five chapters, the first chapter mainly introduces the basic concepts and related theories. This chapter focuses on the connotation and extension of several important concepts that need to be used in the research. At the same time, it discusses the relevant basic theories of fiscal decentralization theory and Coase's institutional economics theory. The second chapter studies the present situation of land finance and the relationship between land finance and urbanization. Firstly, the formation and development of land finance are simply combed, and then the present situation of land finance in China is analyzed. Finally, on the basis of collating relevant data, the paper makes an empirical analysis on the impact of land finance on urbanization level by using regression model. The third chapter analyzes the existing problems and causes of land finance. The fourth chapter mainly discusses the land finance management scheme design. Firstly, the general scheme design of land financial management scheme is introduced. Secondly, the schemes of land financial governance are discussed in detail from the aspects of the design of main tax, the structure design of intergovernmental fiscal transfer payment and the design of local bond system. The fifth chapter is the conclusion of the research and policy recommendations. The basic conclusion is put forward, and the discussion of land finance governance is carried out from the point of view of governance scheme.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F301;F812
本文编号：2198416
[Abstract]:In the past 40 years, China has achieved remarkable results in urbanization: the urbanization rate reached 54.8% in 2014, and the urban population increased to 749 million people. Among them, land finance plays an irreplaceable role in promoting urbanization construction. As a stage product of urbanization, land finance provides huge financing support for local development and construction. Local governments at all levels use land finance for regional construction, improve urban infrastructure and public services, and promote the improvement of local urban standards. But at the same time, relying heavily on land finance for urban construction causes many problems, such as the financial risk of government finance, land corruption and rent-seeking, the gap between rich and poor, and so on. Therefore, under the background of new urbanization construction, it is urgent for local governments to improve the quality of urban development by exploring the governance of land finance and gradually getting rid of the dependence on land finance. The purpose of this paper is to perfect the land finance model of local government under the background of new urbanization, to optimize the financial and tax channels of the government, and to provide the theoretical basis for the adjustment of relevant policies. From the perspective of land finance management scheme, this paper studies land financial governance from the aspects of fiscal and taxation system, construction of local financing platform and fund guarantee. In addition to the introduction, this paper is divided into five chapters, the first chapter mainly introduces the basic concepts and related theories. This chapter focuses on the connotation and extension of several important concepts that need to be used in the research. At the same time, it discusses the relevant basic theories of fiscal decentralization theory and Coase's institutional economics theory. The second chapter studies the present situation of land finance and the relationship between land finance and urbanization. Firstly, the formation and development of land finance are simply combed, and then the present situation of land finance in China is analyzed. Finally, on the basis of collating relevant data, the paper makes an empirical analysis on the impact of land finance on urbanization level by using regression model. The third chapter analyzes the existing problems and causes of land finance. The fourth chapter mainly discusses the land finance management scheme design. Firstly, the general scheme design of land financial management scheme is introduced. Secondly, the schemes of land financial governance are discussed in detail from the aspects of the design of main tax, the structure design of intergovernmental fiscal transfer payment and the design of local bond system. The fifth chapter is the conclusion of the research and policy recommendations. The basic conclusion is put forward, and the discussion of land finance governance is carried out from the point of view of governance scheme.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F301;F812
【参考文献】
相关期刊论文 前10条
1 朱青;;完善我国地方税体系的构想[J];财贸经济;2014年05期
2 杨志安;郭矜;;完善地方税体系 培育地方性主体税种[J];税务研究;2014年04期
3 骆祖春;;香港土地财政治理及其对内地的启示[J];学术研究;2014年03期
4 张旭;陈建华;;“土地财政”的融资视角探析[J];农村经济;2014年02期
5 张茉楠;;“土地财政”未来到底何去何从?[J];金融与经济;2013年08期
6 彭健;;土地财政转型视角下的地方税体系优化[J];财经问题研究;2013年08期
7 刘凌飞;吕丹;;土地财政下的经济发展模式及治理路径选择[J];社会科学辑刊;2013年04期
8 杨娟娟;孔刘柳;;我国土地财政成因的实证研究[J];财会研究;2013年02期
9 何杨;满燕云;;地方政府债务融资的风险控制——基于土地财政视角的分析[J];财贸经济;2012年05期
10 刘守英;;以地谋发展模式的风险与改革[J];国际经济评论;2012年02期
相关博士学位论文 前1条
1 杨峥;基于财政分权视角的我国土地财政问题研究[D];天津财经大学;2013年
相关硕士学位论文 前2条
1 刘芹芹;“土地财政”分析[D];财政部财政科学研究所;2013年
2 章新峰;我国城市土地财政转型研究[D];浙江大学;2010年
，本文编号：2198416
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2198416.html
