税收偏好与我国城市用地结构演变——基于35个大城市的实证

发布时间：2018-04-04 03:47

本文选题：地方政府　切入点：地方税　出处：《东南学术》2015年06期

【摘要】：选取我国35个省会城市与计划单列市的面板数据建立模型,实证分析了地方政府税收偏好与城市用地结构变化的决定机制,结果发现:地方政府偏好对城市用地供给结构的影响是显著且稳健的,地方政府预算内的增值税与房地产税收的比值越大,城市建设用地中工业用地的比重越大;反之,该比值越小,则居住用地的比重越大。地方政府财政支出与财政收入的比值越大,对预算外的土地出让收入的偏好就越强,城市建设用地中居住用地的比重就越大;反之,该比值越小,则工业用地的比重越大。由此,研究丰富了我国城市用地结构变化的驱动因素,为区域房地产业过热、开发区热等问题提供重要解释。
[Abstract]:Based on the panel data of 35 provincial capitals and individual planned cities, this paper empirically analyzes the decision mechanism of local government's tax preference and urban land structure change.The results show that the influence of local government preference on urban land supply structure is significant and steady. The greater the ratio of VAT and real estate tax in local government budget, the greater the proportion of industrial land in urban construction land.The smaller the ratio, the larger the proportion of residential land.The greater the ratio of local government fiscal expenditure to fiscal revenue, the stronger the preference for off-budget land transfer income, and the greater the proportion of residential land in urban construction land; on the contrary, the smaller the ratio, the greater the proportion of industrial land.Therefore, the study enriches the driving factors of the change of urban land structure in China, and provides an important explanation for the overheating of the regional real estate industry and the hot development zone.
【作者单位】：南京农业大学公共管理学院;
【基金】：国家自然科学基金项目“财政分权;地方政府偏好与区域土地利用变化”(项目编号:71073082);国家自然科学基金重点项目“我国土地资源效率提升能力与系统建设研究——基于转变经济发展方式的视角”(项目编号:71233004)
【分类号】：F812.42;F299.23

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