我国地方政府土地财政依赖问题研究

发布时间：2018-04-22 17:15

本文选题：土地财政 + 财政体制　；参考：《郑州大学》2014年硕士论文

【摘要】：我国地方政府的土地财政依赖问题,和政府财政体制问题密不可分。为了矫正改革开放初期地方分权改革过度造成的中央财政困难等问题,1994年实行的分税制改革,对我国财政体制进行了一次重大调整。这次调整的核心内容是财权上移,事权下移。分税制改革虽然扭转了中央财政捉襟见肘的局面,却给地方财政带来严重困难。为了弥补地方财政缺口,地方政府不得不走上了卖地之路,即低价从农民手中征用土地,再在土地市场上以招、拍、挂等方式将土地使用权出让,获得高额土地价差。土地财政在一定程度上弥补了地方财政收入不足的局面,为地方市政建设筹集了资金,促进了地方经济建设发展和官员政绩的实现。但同时也带来了一系列不容忽视的消极影响。比如,地方政府为了取得形象工程以及政绩攀比的资金支持,利用对土地所有权的事实垄断,强制征收土地或耕地,造成干群矛盾激化和群体性事件不断发生；由于土地资源的有限性,当届政府为了实现土地收益最大化,竞相大量出售土地的做法是不可持续的,一旦地方政府无地可卖,就可能面临“破产”危机,中央政府出于宏观经济和社会稳定等方面的考虑,很可能“出手相助”,地方政府的财务负担就会转嫁给中央政府来承担；同时,地方政府以土地为抵押和利用融资平台公司向银行大量贷款,形成巨额地方债务,存在着诱发金融危机的可能性。一旦土地财政难以为继,金融链条断裂,类似西方国家信用危机的现象也有可能在我国上演；此外,土地财政下的地价炒作和房价畸形上涨已经成为激化社会矛盾的热点问题；地方政府卖地收入作为预算外资金的管理弊端,也会助长腐败之风等等,足以说明解决我国地方政府土地财政依赖问题,已经是一个需要迫切解决的重要现实问题。针对当前土地财政这一热点问题,本文首先分析了当前土地财政制度,土地财政对地方债务,金融市场以及房地产市场的影响,进而分析了土地所有权、分税制改革等因素对地方财政的影响,然后借鉴发达国家土地市场的经验,并对我国土地财政制度改革提出了相关建议。土地财政问题解决的着力点：一是建立合理的财政层级,完善财政体制和政绩评价制度；二是改革土地产权制度,实现征收制度的规范化。三是广泛开辟地方财源,解决地方财政困难局面。
[Abstract]:The land financial dependence of local government in China is closely related to the government financial system. In order to correct the difficulties of central finance caused by the excessive reform of decentralization in the early stage of reform and opening up to the outside world, a major adjustment was made to the fiscal system of our country by the reform of the tax sharing system in 1994. The core of this adjustment is the transfer of financial power, the power to move down. Although the tax distribution reform has reversed the situation that the central finance is overstretched, it has brought serious difficulties to the local finance. In order to make up for the gap of local finance, the local government has to go on the road of land sale, that is, expropriating land from farmers' hands at a low price, and then transferring the right to use land in the land market by means of recruitment, shooting, hanging and so on, thus obtaining the high land price difference. To a certain extent, land finance has made up for the deficiency of local financial revenue, raised funds for local municipal construction, and promoted the development of local economic construction and the achievement of official achievements. But at the same time also brought a series of negative effects that can not be ignored. For example, in order to obtain the image project and the fund support of the performance comparison, the local government makes use of the fact monopoly to the land ownership, compulsorily expropriates the land or the cultivated land, causes the contradiction between the cadres and the masses to intensify and the group incident to happen unceasingly; Because of the limitation of land resources, in order to realize the maximization of land income, it is not sustainable for the current government to sell land in large quantities. Once the local government has no land to sell, it may face the crisis of "bankruptcy". Because of macroeconomic and social stability considerations, the central government is likely to "step in to help", and the financial burden of local governments will be transferred to the central government to bear the burden; at the same time, The local government takes the land as the mortgage and uses the financing platform company to the bank massive loan, forms the huge local debt, has the possibility to induce the financial crisis. Once the land finance is unsustainable and the financial chain is broken, the phenomenon similar to the credit crisis in western countries is likely to be staged in our country, in addition, the speculation of land price under the land finance and the abnormal rise of house prices have become the hot issues of intensifying social contradictions. As the malpractice of the management of the extra-budgetary funds, the local government land sale revenue will also encourage the corruption wind and so on, which can explain that solving the land financial dependence problem of our local government is an important and realistic problem that needs to be solved urgently. In view of the current hot issue of land finance, this paper first analyzes the current land finance system, the impact of land finance on local debt, financial market and real estate market, and then analyzes the land ownership. The influence of the factors such as tax distribution reform on local finance, and then draw lessons from the experience of developed countries' land market, and put forward the relevant suggestions to the land finance system reform of our country. The key points to solve the land finance problems are as follows: first, to establish a reasonable financial level, to perfect the financial system and the performance evaluation system; second, to reform the land property right system and to realize the standardization of the expropriation system. Third, open up local financial resources extensively, solve the difficult situation of local finance.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F301;F812.2

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