新型城镇化背景下的土地财政改革研究

发布时间：2018-01-16 17:12

本文关键词：新型城镇化背景下的土地财政改革研究　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，我国城镇化率从1978年的17.92%到2013年53.73%，用35年时间完成了许多发达国家需要几十年乃至上百年才达到的水平。随着1994年分税制改革，事权与财权严重不对等，迫使地方政府寻求巨额预算外收入弥补财政收入不足，而能够带来巨大利益和充裕财政支配空间的土地财政应运而生。新型城镇化建设与发展需要大量资金支持，而土地财政对于现阶段地方政府来说是推进新型城镇化建设的强大助力。但土地财政会导致耕地资源流失、政府财政风险不断加剧、房地产市场过热等社会经济问题不断涌现，因此，进行土地财政体制改革与建立土地财政代偿机制是时下中央政府与地方政府所要共同面对的问题。本文运用对比分析与归纳分析的方法，重新定义新型城镇化与土地财政的内涵。通过对土地财政内容进行分类，从经济、政治、法律三个角度对土地财政的成因进行分析，并归纳出土地财政对社会经济发展所存在的隐患。通过定性与定量分析相结合的方法，测算出新型城镇化的资金需求及其资金来源，并结合十八届三中全会决定与2014年全国两会的政府工作报告，，分析新型城镇化与土地财政之间的内在联系。最后从现有土地财政制度改革与建立土地财政代偿机制两个方向提出了新型城镇化背景下土地财政的改革建议。本文经研究分析得出土地财政目前对缓解地方政府财政困难、增强地方政府调控能力、推动新型城镇化建设有重要作用。所以现阶段土地财政不可立即在全国范围内被取消，而应该分阶段分区域进行因地适宜的改革。应从推进财税体制改革、土地供给制度改革、优化土地财政收入结构、做好征地补偿、完善政府绩效考核制度、加强法律制度完善六个方面对现阶段土地财政进行改进与优化；从推进税收性土地财政发展、规范地方融资平台建设、发行市政债、寻求民间资本融资等途径建立土地财政代偿机制，为新型城镇化的建设与发展提供新的助力。
[Abstract]:Since the reform and opening up, China's urbanization rate from 1978 to 2013 from 17.92% to 53.73%. It took 35 years to complete the level that many developed countries need decades or even hundreds of years to reach. With the reform of the tax system in 1994, power and financial power are not equal. Forcing local governments to seek large amounts of extra-budgetary revenue to make up for the lack of revenue. The land finance, which can bring huge benefits and abundant financial control space, arises at the historic moment. The construction and development of new urbanization need a lot of financial support. But the land finance will lead to the loss of cultivated land resources, and the financial risk of the government will be aggravated. Social and economic problems such as overheating of real estate market are emerging constantly. Therefore, the reform of land finance system and the establishment of land financial compensation mechanism are the problems that the central government and local governments must face together. This paper uses the method of comparative analysis and inductive analysis to redefine the connotation of new urbanization and land finance. The causes of land finance are analyzed from three angles of law, and the hidden dangers of land finance to social and economic development are concluded. The method of combining qualitative and quantitative analysis is adopted. The paper calculates the capital demand and the source of the new urbanization, and combines the decision of the third Plenary session of the 18 Central Committee and the government work report of the National two conferences on 2014. This paper analyzes the internal relationship between new urbanization and land finance, and finally puts forward the reform suggestions of land finance under the background of new urbanization from two aspects: the reform of the existing land finance system and the establishment of the land finance compensatory mechanism. Through research and analysis, this paper concludes that land finance can alleviate the financial difficulties of local government and strengthen the ability of local government to regulate and control. Therefore, land finance should not be cancelled immediately in the whole country, but should be reformed by stages and regions. The reform of fiscal and taxation system should be carried out from the point of view of promoting the reform of fiscal and taxation system. Land supply system reform, optimize the structure of land revenue, do a good job of land compensation, improve the government performance appraisal system, strengthen the legal system to improve and optimize the current six aspects of land finance; From promoting the tax financial development of land, standardizing the construction of local financing platform, issuing municipal debt, seeking private capital financing and other ways to establish land financial compensation mechanism. For the construction and development of new-type urbanization to provide new assistance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F301;F812.2

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