土地财政收入模式探究

发布时间：2018-05-18 04:44

本文选题：土地财政 + 土地财政收入模式　；参考：《河北经贸大学》2014年硕士论文

【摘要】：土地财政是政府依靠土地获取财政收入和安排财政支出的一种经济活动。取得土地财政收入的主要形式有土地出让金、土地税、费等。相应的，土地财政收入模式①可以分为以土地出让收入为主的模式、以土地税为主的模式和以其他收入为主的模式。 1994年的分税制改革使我国地方政府事权、财权不对称，地方财政收支出现巨大缺口。于是，地方政府开始寻求能迅速增收的新财源。自1994起土地出让金收入全部留归地方政府，这极大地激发了地方政府选择倚重土地出让金增加财政收入的动力。如今，地方政府对以土地出让金为主的土地财政收入模式过度依赖，这种模式的弊端也已经凸显，例如会助推高房价、诱发各种风险等等。因此，我国采取何种土地财政收入模式更为合理值得深入探讨，土地财政收入模式本身的客观性和对其任一模式选择的必然性也亟需澄清。本文从理论和实践两方面，运用比较分析法和定性定量结合分析法，对我国及其他国家和地区的土地财政收入模式进行分析，找出不同的土地财政收入模式其各自的特点及适用性，得出土地财政收入模式选择的客观必然性。即土地财政收入模式的选择有地租理论等坚实的理论作支撑；并且，受制于土地产权的归属、城市化水平、税制结构的设计三个主要因素和经济因素、政治因素等其他因素。在此基础之上，说明土地财政收入模式的选择应视不同的经济社会发展阶段而定，恰当的选择土地财政收入模式对于一个国家或一个地区的发展具有促进作用。我国现行的以土地出让金为主的土地财政收入模式已有不适应我国社会经济发展之处，相比之下，土地税则显露出强大的优势。以相关法律为依据、与财政体制相协调、与市场体制相配套三项原则为前提，结合我国具体情况，对土地财政收入模式的理性选择应该是：逐步过渡到以土地税为主的土地财政收入模式。模式的过渡是循序渐进的，目标模式的实现也应该是分阶段的，近期实现土地出让金与土地税双主体的收入模式，中期实现以土地税为主、土地出让金为辅的收入模式，远期则实现以土地税为主、其他收入为辅的收入模式。这就要求我们要以更为有效的措施促成目标的顺利实现。首先，完善分税制财政体制，科学划分事权；合理调整财权和收入结构，保证中央和地方的较为充足的财政收入；完善和规范转移支付制度，保证转移支付规模适度且带有一定弹性。其次，加强土地出让金管理，，使土地出让金发挥长效作用；多方面规范土地供应管理；合理分配土地出让金，准确定位政府在分配中的角色。最后，推进房地产税制改革，构建科学完整的房地产税体系，使房地产税能够肩负起地方主体税重任。
[Abstract]:Land finance is a kind of economic activity that the government relies on land to obtain financial revenue and arrange financial expenditure. The main forms of obtaining land revenue include land transfer fee, land tax, fee and so on. Accordingly, the land finance revenue mode 1 can be divided into the land transfer income model, the land tax model and the other income model. The reform of tax distribution in 1994 made the local government power and financial power asymmetrical, and the local fiscal revenue and expenditure appeared huge gap. As a result, local governments began to look for new sources of revenue that could increase quickly. Since 1994, the revenue from land sales has been retained by local governments, which has greatly stimulated local governments to choose to rely on land grants to increase revenue. Nowadays, local governments rely too much on the land revenue model based on land transfer fees. The disadvantages of this model have also been highlighted, such as driving up house prices, inducing various risks and so on. Therefore, what kind of land fiscal revenue model is more reasonable and worthy of further discussion in China, and the objectivity of the land fiscal revenue model itself and the necessity of choosing any of its modes also need to be clarified. In this paper, we use comparative analysis and qualitative and quantitative analysis to analyze the land revenue patterns in China and other countries and regions from both theoretical and practical aspects. This paper finds out the characteristics and applicability of different land financial revenue models, and concludes the objective inevitability of the choice of land financial revenue models. In other words, the choice of land revenue model is supported by solid theories such as land rent theory, and is restricted by three main factors, such as the ownership of land property rights, the level of urbanization, the design of tax system structure, and other factors, such as economic factors, political factors, etc. On this basis, it shows that the choice of land fiscal revenue model should depend on different stages of economic and social development, and the proper choice of land fiscal revenue model can promote the development of a country or a region. The current land revenue model based on land transfer fee has not been adapted to the social and economic development of our country. In contrast, the land tax has shown a strong advantage. Based on the relevant laws, coordinating with the financial system, matching the three principles with the market system as the premise, combining with the specific situation of our country, The rational choice of land fiscal revenue model should be: gradually transition to land tax-oriented land revenue model. The transition of the model is gradual and gradual, and the realization of the target model should also be phased. In the near future, the income model of land transfer and land tax should be realized in the near future. In the medium term, land tax should be the main source, and the land transfer fund should be supplemented by the income model. In the long-term, land tax is the main income model, and other income is supplementary. This requires us to use more effective measures to promote the smooth realization of the goal. First of all, we should improve the financial system of the tax distribution system, scientifically divide the power of affairs, rationally adjust the structure of the financial power and income, and ensure the more adequate fiscal revenue of the central and local governments; and improve and standardize the transfer payment system. Ensure that the scale of transfer payment is moderate and flexible. Secondly, strengthen the management of land transfer funds, make the land transfer funds play a long-term role; regulate the land supply management in many aspects; allocate land transfer fees rationally, and accurately position the role of the government in the distribution. Finally, we should promote the reform of the real estate tax system and construct a scientific and complete real estate tax system so that the real estate tax can shoulder the heavy responsibility of the local subject tax.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.41;F301.2

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