我国土地收益分配对国民经济的影响实证研究

发布时间：2018-05-27 09:24

本文选题：土地收益分配 + 土地财政　；参考：《中国社会科学院研究生院》2014年博士论文

【摘要】：土地是人类赖以生存的根本凭借，也是经济发展的核心要素。在按要素分配原则下，土地收益是经济主体凭借其拥有的土地财产权利而分享的地租；同时政府通过再分配措施进行收益调节。土地收益分配是土地权利的实现和土地制度的核心，对整个国民经济产生重大而深远的影响。在我国当前制度环境下，参与土地收益分配的主要有五大利益主体。地方政府是土地收益分配的最大赢家，其土地出让收入和土地税收收入规模呈现总体扩大趋势；农民（农村集体）和市民在征地拆迁过程中获得一次性补偿，近年来这一补偿规模快速提升，大大挤压了政府土地出让纯收益，也造就了一个庞大的城市和城郊土地食利阶层；开发商借助快速城市化东风，通过土地增值暴利获得高利润率，，实现了财富迅速膨胀；私人业主（企业或个人）获得了大量并非由其自身贡献而是由城市经济社会发展所带来的房地产增值收益和房租收益；金融机构获得大量来自地方政府土地融资、开发商土地和业务融资及家庭个人购房抵押贷款等融资收益，房地产业务成为其重要盈利点。现行土地收益分配制度是传统以物为本发展方式的典型代表，大规模畸形的土地收益分配对国民经济产生了深刻影响。一是刺激了土地补贴的“粗放工业化”（粗放供地、低效浪费、囤地卖地，企业竞争力差、创新力低）和见物不见人、“经营城市”的“虚假城市化”（大搞城市建设，忽视人的城市化和社会保障），错失了农民市民化这一中国城市化关键，导致国民经济以增长代替发展。二是土地财政导致的城市化成本越来越高、不可持续。征地拆迁成本大幅度提高，大大压缩了地方政府土地财政纯收益，高额补偿造就了一个由城市市民和城郊农民组成的土地食利阶层。同时，征地拆迁导致大量涉地违法腐败，激化社会矛盾，维稳压力和维稳支出越来越大。三是土地收益作为财产性收入，在国民收入中比重过大，缺乏公平与效率统一的分配原则，抑制了劳动收入、人力资本收入和国内消费需求，大量固化了社会资本，导致资本失业、利用效率低，强化了物质资本投资依赖和畸形储蓄消费结构，加剧了财富转移和两极分化，形成社会不稳定因素。四是大规模的地方政府、开发商、家庭个人的土地（房地产）融资，导致土地（房地产）虚拟经济化和实体经济产业空心化，房地产金融资产属性加上宽松货币政策放大了价格泡沫，助推了高房价，造成巨大的财政金融风险，绑架了政府政策和国民经济。五是当前我国土地所有者收益权的缺位、错位导致土地所有权虚化。国有资产不等于政府资产，在土地收益分配中，国有土地所有权未得到应有体现，大量级差地租落入政府和私人手中，国有资产大量流失。大量地租补贴下我国企业普遍缺乏自生能力，靠土地食利，竞争力差、创新力低。转变经济发展方式必须推进土地收益分配制度系统性的实质变革。一是要树立公平效率相统一的土地收益分配改革指导思想，明确按要素分配原则，体现市场效率和经济公平；建立中国特色社会保障制度，维护社会公平；明确人力资本的核心作用，规范财产性收入，鼓励劳动收入和人力资本收入。二是坚持土地用途管制和收益调节原则，破解土地二元制，避免土地私有化。三是明确国有土地资产收益，实行国有土地使用年租制；确立“社会贡献增值归公”原则，理顺租税费体系。四是调整中央与地方财权事权关系，破除土地财政依赖，形成征地批租环节的整体改革方案，以物业税（财产税）等形式形成替代土地财政的财政平衡发展新模式。五是破解城市化误区，以“土地换社保”模式加速农民工市民化，推动“功能城市化”。
[Abstract]:Land is the fundamental basis for human survival and the core element of economic development. Under the principle of distribution of elements, land income is the land rent shared by the economic subject with the land property rights it owns. Meanwhile, the government adjuster the income through redistribution measures. The land income distribution is the realization of land rights and the land system. The core of the national economy has a significant and far-reaching impact.
Under the current institutional environment of China, there are five major stakeholders involved in the distribution of land income. The local government is the biggest winner of the distribution of land income. The income of land transfer and the scale of land tax revenue presents a general trend of expansion; the peasants (rural collective) and the citizens get one-time compensation in the process of expropriation and land removal. A rapid promotion of compensation has greatly squeezed the pure income from the government's land transfer, and has created a huge urban and suburban land eating class; the developers, with the help of rapid urbanization easterly, gain a high profit rate through land value-added profits to achieve a rapid expansion of wealth; private owners (enterprises or individuals) have obtained a large amount of not by Its own contribution is the real estate value-added income and rent income brought by the economic and social development of the city. The financial institutions have obtained a large amount of financing income from local government land financing, developers' land and business financing and family mortgage loans. Real estate business becomes an important profit point.
The current land income distribution system is a typical representative of the traditional way of development, and the distribution of land income on large-scale deformed land has a profound impact on the national economy.
The first is to stimulate the "extensive industrialization" of land subsidies (extensive supply of land, low efficiency and waste, hoarding land and land, poor competitiveness of enterprises, low innovation power) and the "false urbanization" of "running the city" (the construction of cities, the neglect of urbanization and social protection), and the key to the urbanization of the peasants in China. The national economy takes the place of growth instead of growth.
The two is that the cost of urbanization caused by the land finance is getting higher and higher and unsustainable. The cost of land expropriation and demolition is greatly improved, which greatly compresses the land financial net income of local government. High compensation makes a land food and profit stratum composed of urban citizens and suburban farmers. At the same time, the land relocation leads to a large number of land related illegal corruption and intensifying the society. Contradictions, stable pressure and maintenance of stability are increasing.
The three is that land income, as property income, is too large in national income, and lacks the principle of equitable and efficient distribution. It inhibits labor income, human capital income and domestic consumption demand. It has solidified social capital, resulting in capital unemployment and low utilization efficiency. It has strengthened the investment dependence of material capital and the structure of deformity saving consumption structure. It has aggravated wealth transfer and polarization and formed social instability.
The four is the large-scale local government, the developers, the private land (real estate) financing, which leads to the virtual economy of land (real estate) and the hollowing of the real economy industry. The property property and the loose monetary policy magnify the price bubble, boost the high price, cause the huge financial and financial risk, kidnap the government policy and the government policy. The national economy.
The five is the absence of the current land owner's right of income in our country. Misplacement leads to the deficiency of land ownership. The state-owned assets do not equate to the government assets. In the distribution of land income, the ownership of state-owned land is not reflected. A large number of differential land rent falls into the government and private hands, and the state-owned assets are lost. A large number of land rent subsidies are common to our enterprises. Lack of viability, relying on land for food, poor competitiveness and low creativity.
To change the way of economic development, we must promote the systematic and substantial changes in the system of land income distribution. First, we should set up a unified guiding ideology for the reform of the distribution of land income in a uniform and efficient way, make clear the principle of distribution according to the principle of factor distribution, embody the market efficiency and economic fairness, establish a social security system with Chinese characteristics, maintain social equity, and clear human capital. The core role of this system is to standardize property income and encourage labor income and human capital income. Two is to adhere to the principle of land use control and income adjustment, to solve land two yuan system and to avoid land privatization. Three is to clarify the income of the state-owned land assets, implement the annual rent system of the use of state-owned land, and establish the principle of "social contribution and return to the public" principle and straighten out The tax fee system. Four is to adjust the relationship between the central and local financial power, break the land financial dependence, form the whole reform scheme of land expropriation and renting links, form a new mode of financial balance development in the form of property tax (property tax) to replace the land finance. Five is to solve the urban misoperation area, and accelerate the migrant workers' citizens with the "land for social security" model. To promote "functional urbanization".
【学位授予单位】：中国社会科学院研究生院
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F301.4;F124

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