中国土地财政研究

发布时间：2018-03-03 08:05

本文选题：土地财政　切入点：现状　出处：《经济研究参考》2014年34期 　论文类型：期刊论文

【摘要】：土地财政现象是在中国大陆特定土地管理、财税体制等制度背景下,随着工业化、城市化的加速推进而出现并发展演变。由于地方政府发展冲动、预算软约束等因素的综合影响,在土地出让收入规模急速扩张的同时,引发了土地资源粗放利用、地方政府性债务规模扩张、国有土地权益流失、房地产市场泡沫、征地拆迁矛盾冲突、粗放式经济增长方式难以转变等经济社会问题。当前,从国家发展的战略高度,研究和探索解决中国土地财政问题十分迫切、意义重大。本文通过理论分析与实地调研,考察了我国土地及土地出让制度的发展演变、地方政府的土地出让收入依赖程度、土地财政对地方经济社会发展的积极作用及面临的挑战,进而结合实际案例分析和国际相关经验,提出解决土地财政问题的总体思路,具体为:从增强经济社会可持续发展的全局和公共财政建设的要求出发,在保持地方政府财政收入流量稳定增长的基础上,立足降低和弱化当前地方政府对土地财政的依赖,坚持短期调整与长期改革相结合,综合考虑土地制度、税收制度、预算管理制度、债务管理和土地收益分配制度改革,在保持经济社会发展稳定性和可持续性的同时,有效防范和化解土地财政相关风险。文章最后在完善土地管理制度和相关财税体制、加强政府土地相关收支管理、深化相关改革等方面提出若干对策建议。
[Abstract]:The phenomenon of land finance appears and evolves with the acceleration of industrialization and urbanization under the background of specific land management, fiscal and taxation system in mainland China. The comprehensive influence of soft budget constraints has caused extensive utilization of land resources, expansion of local government debt scale, loss of rights and interests of state-owned land, bubble of real estate market, and rapid expansion of income scale of land transfer, and at the same time it has led to extensive utilization of land resources, expansion of local government debt scale, and so on. At present, from the strategic perspective of national development, it is urgent to study and explore the solution of land finance problems in China. Through theoretical analysis and field investigation, this paper investigates the development and evolution of land and land transfer system in China, and the degree of income dependence of local governments on land transfer. The positive effect of land finance on the development of local economy and society and the challenges it faces, and then combining with the actual case analysis and relevant international experience, the paper puts forward the general ideas to solve the problems of land finance. The main contents are as follows: starting from the requirements of enhancing the overall situation of sustainable economic and social development and the construction of public finance, on the basis of maintaining the steady growth of local government's revenue flow, it is necessary to reduce and weaken the current local government's dependence on land finance. Adhering to the combination of short-term adjustment and long-term reform, and considering comprehensively the reform of the land system, the tax system, the budget management system, the debt management system and the land income distribution system, while maintaining the stability and sustainability of economic and social development, Finally, the paper puts forward some countermeasures and suggestions on perfecting the land management system and related fiscal and taxation system, strengthening the management of the government land related income and expenditure, deepening the related reform and so on.
【分类号】：F301;F812.41

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