现阶段我国“土地财政”问题研究

发布时间：2018-03-22 10:28

本文选题：土地财政　切入点：分税制改革　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：进入21世纪以来，“土地财政”问题逐渐受到国家和社会各界的广泛关注，并成为学术界讨论的热点话题。随着国民经济迅速增长，土地出让收益规模的不断扩大，地方政府对“土地财政”的依赖程度也越来越强，“土地财政”弊端逐渐显现。我国城市化进程逐年加快，城市建设资金需求加大，如不能有效转变地方政府财政过度依赖“土地财政”的局面，势必制约城市经济的进一步发展，扭曲房地产市场的健康发展，造成更多的失地农民问题，影响我国民生工程的建设和和谐社会的发展。因此，如何降低地方政府对“土地财政”的依赖性，保证地方政府有充足的财政收入用于地方经济发展，是现阶段我国面临的主要问题之一。本文通过对我国现阶段“土地财政”问题的研究，提供解决“土地财政”问题的有效措施，具有重要的现实价值。本文以翔实的数据为基础，对现阶段我国“土地财政”问题出现的现状进行描述性分析；并对我国“土地财政”问题产生的根源进行深入讨论；深入分析“土地财政”问题给经济社会带来的正负两方面外部效应，反映出现阶段我国“土地财政”问题解决的必要性与迫切性；最后，，本文从财税制度、土地制度以及开征物业税制度三个角度，尝试提出解决现阶段我国“土地财政”问题的最佳方案。
[Abstract]:Since the beginning of the 21st century, the issue of "land finance" has been paid more and more attention by the country and all walks of life, and has become a hot topic in academic circles. With the rapid growth of national economy, the scale of income from land transfer is expanding. Local governments rely more and more on "land finance", and the drawbacks of "land finance" gradually appear. China's urbanization process is accelerating year by year, and the demand for urban construction funds is increasing. If the situation of local governments' excessive dependence on "land finance" cannot be effectively changed, it will inevitably restrict the further development of the urban economy, distort the healthy development of the real estate market, and cause more problems of land-losing farmers. Therefore, how to reduce the dependence of local governments on "land finance" and ensure that local governments have sufficient revenue for local economic development, It is one of the main problems that our country faces at the present stage. Through the research of the present "land finance" problem in our country, this article provides the effective measure to solve the "land finance" problem, which has important practical value. Based on the detailed data, this paper makes a descriptive analysis of the present situation of land finance in our country, and discusses the origin of the land finance problem in China. This paper deeply analyzes the positive and negative external effects of the "land finance" problem on the economy and society, which reflects the necessity and urgency of solving the "land finance" problem in China at the present stage. From the three angles of land system and property tax system, this paper tries to put forward the best scheme to solve the problem of "land finance" in our country at present.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812;F301.1

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