基于财政分权视角的土地财政治理研究

发布时间：2018-01-19 07:08

本文关键词： 土地财政分税制财政分权地方政府　出处：《西北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：土地财政在为地方经济发展提供财力支持的同时，也引发了诸如房地产畸形发展、耕地严重流失、失地农民福利水平下降等问题，同时也影响社会的稳定以及经济的健康和可持续发展。本论文从我国地方政府的土地财政的现状、规模出发，对土地出让金及土地税收等相关数据进行分析，结合土地财政对土地的利用、城市化的发展、产业结构的形成和房价的上涨造成的严重影响，进一步指出了土地财政对未来经济发展、社会稳定存在潜在的风险。基于以上现状的研究，得出土地制度的缺陷、城市化的推进以及土地财政背后的巨大利益的是地方政府如此热衷于土地财政的一般原因。紧接着从财政分权的角度运用大量的数据分析财政分权的制度设计缺陷是土地财政形成的重要原因。本文在行文上分为六个部分：第一部分是导论部分，主要介绍了本论文的研究背景、意义、国内外的研究现状、作者的研究思路和研究方法。第二部分简单介绍了治理土地财政的理论基础：财政分权理论和地租理论。第三部分描述了土地财政的现状，界定土地财政的概念，描绘了近几年来土地财政的规模迅猛扩张，介绍了土地财政的影响和对未来的风险。第四部分重点分析了土地财政形成的一般原因是：土地制度的缺陷，城市化迅猛推进，土地财政带来的巨大利益和官员激励机制的扭曲。第五部分重点介绍了土地财政形成的重要原因，运用大量的图表和表格的描绘了财政分权制度设计缺陷的五个方面：财权与事权的不对称、地方政府缺乏发债权、预算软约束、地方政府缺乏主体税种和转移支付的不完善。第六部分从财政分权的角度提出了相应的建议包括：包括重新定义事权和财权，，明确各级政府的职责所在；建设地方政府的主体税系，增加地方财力；强化预算约束，减少土地财政收入的任意支配；发行地方债，增加地方政府的筹资渠道以及完善转移支付制度，使各级地方政府获得所需资金。
[Abstract]:Land finance not only provides financial support for local economic development, but also causes problems such as abnormal development of real estate, serious loss of cultivated land, decline of welfare level of landless farmers, and so on. At the same time, it also affects the stability of the society and the healthy and sustainable development of the economy. This paper analyzes the land transfer fees and land tax data from the current situation and scale of land finance of local governments in China. Combined with the land finance to land use, the development of urbanization, the formation of industrial structure and the rise of housing prices caused by the serious impact, further pointed out that land finance on the future economic development. There are potential risks to social stability. Based on the above research, the defects of land system are obtained. The promotion of urbanization and the huge interests behind land finance are the general reasons why local governments are so keen on land finance. Then, from the perspective of fiscal decentralization, the author analyzes the lack of institutional design of fiscal decentralization by using a large amount of data. Subsidence is an important reason for the formation of land finance. This paper is divided into six parts: The first part is the introduction part, mainly introduces the research background, the significance, the domestic and foreign research present situation, the author's research thought and the research method. The second part briefly introduces the theoretical basis of land finance governance: fiscal decentralization theory and land rent theory. The third part describes the present situation of land finance, defines the concept of land finance, describes the rapid expansion of land finance in recent years, and introduces the impact of land finance and the risks to the future. In the 4th part, the author analyzes the general reasons for the formation of land finance: the defects of land system, the rapid development of urbanization, the huge benefits brought by land finance and the distortion of official incentive mechanism. Part 5th focuses on the important reasons for the formation of land finance, using a large number of charts and tables to describe the five aspects of the design defects of fiscal decentralization system: the asymmetry between financial power and administrative power. The local government lacks the right to issue bonds, the soft budget constraint, the local government lacks the main taxes and the imperfection of transfer payment. The 6th part puts forward the corresponding suggestions from the angle of fiscal decentralization, including: redefining the administrative power and the financial power, and clarifying the responsibilities of the governments at all levels; Construct the main tax department of the local government and increase the local financial resources; Strengthening budgetary constraints and reducing the discretionary use of land revenue; Issue local debt, increase the financing channels of local government and improve the transfer payment system, so that local governments at all levels can obtain the necessary funds.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.2

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