land finance local industrial structure land transfer system

  本文关键词：地方土地财政转型、产业结构优化与土地出让制度变革，由笔耕文化传播整理发布。

地方土地财政转型、产业结构优化与土地出让制度变革

Land Finance Restructuring, Local Industrial Structure Optimization and Land Transfer System Reform

[1]

SUN Ke-jing （The Research Centre for Dongbei University of Finance and Economics, Local Public Financial, Dalian, Laonning, 116025, China）

东北财经大学地方财政研究中心,辽宁大连116025

文章摘要：进入21世纪以来，，土地出让制度的市场化改革既有效刺激了我国地方经济的高速增长，也逐渐引发了“土地财政”、“房地产依赖”等威胁到地方经济社会科学、健康发展的负面效应。针对以上问题的解决，现有文献多集中于财政体制改革深化、房地产政策调整和土地出让方式与税收制度创新等方面的研究，但缺乏系统性的实证分析与佐证。本文采用2000～2010年中国省级面板数据，构建由地方财政土地依存度、地方产业结构、地方财政收支缺口、地方债务增长四个内生变量组成的联立方程，展开对彼此间关系的检验与估计。研究结果表明，现行财政体制并非是引发地方土地财政与产业结构失调问题的核心要素，而城镇化发展规律则是主因。同时，房地产行业的扩张是缩小地方财政缺口的重要力量。地方财政的土地依赖与房地产投资倚重都促进了地方债务的增长，而债务增长本身已超越土地资源的稀缺性。根据研究结论，本文指出，只有从法律层面到实践机制全方位的土地出让制度变革，并辅之以地方财税管理制度改革和产业结构优化，地方经济发展才能真正迈向“后土地财政”时代。

Abstr：In the 21st century, effective market-oriented reform of the land transfer system has stimulated the rapid growth of the local economy. But the reform has some negative effects on the healthy development of the local economic and social sciences, such as ＂land finance＂,＂ real estate dependency＂, etc. In order to solve the above problems, most scholars concentrated on the researches of the financial system reform, the real estate policy adjustment, the land transfer and the tax system innovation. As most of the documents pointed out, the practice fact of gathering of the property rights and the delegation of expenditure responsibilities, caused by the tax-sharing system, is one of the original causes of land finance. However, the policy makers are always stuck in this dilemma in the game among the real estate developer, banking system and the government, Although many scholars have already noticed the land transfer system and local tax system will become the key in solving the tough nut, the research perspective is always limited to their own area. It is lack of inherently systematic empirical analysis and evidence relat- ed to the way of local growth and sustainable development. In this essay, it quotes the 2000 -2010 Chinese provincial panel data, builds simultaneous equations with four endogenous variables, which are the local financial dependence on land, the local industrial structure, the local fiscal revenue and expenditure gap, and the increased local debt, and demonstrates the relations between each other. The index variables involved in simultaneous equation can be divided into local fiscal risk assessment, financial system and local industrial structure in general. Fiscal risk assessment cont

文章关键词：

Keyword：:land finance local industrial structure land transfer system financial system

课题项目：教育部人文社会科学项目“地方财税体制优化视角下的土地出让制度变革研究”（12YJC790167）;辽宁省教育厅人文社会科学重点研究基地专项项目“新政治经济学与中国公共预算管理模式革新--地方公共产品有效供给的中国式底层设计”（ZJ2013036）;国家社会科学基金项目“土地财政转型视角下的地方财政体制优化研究”（11CJY089）.

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  本文关键词：地方土地财政转型、产业结构优化与土地出让制度变革，由笔耕文化传播整理发布。