公共服务资本化及其财政激励效应研究

发布时间：2018-07-05 04:37

本文选题：公共服务资本化 + 财政激励　；参考：《山东大学》2014年硕士论文

【摘要】：伴随着改革开放进程的推进,我国土地市场和房地产市场改革的步伐不断加快,与此同时,与土地、房地产相关的地方政府收入体制逐渐形成。目前,土地出让金、房地产交易环节税费成为我国地方政府获得收入的重要工具,然而地方政府这种收入体制对公共服务的提供有无财政激励,能否激励地方政府均衡地提供公共服务,这是值得探讨的问题。为了解决这些问题,论文首先引入公共服务资本化效应的研究,并将公共服务资本化与土地、房地产开发的自然时序特征相结合,即研究公共服务资本化是发生在土地出让环节,还是发生在房地产交易环节。为此,论文引入教育、文化、医疗、交通四个维度公共服务,并选择地价、房价分别作为土地出让环节、房地产交易环节的代理变量,利用我国35个大中城市2001-2011年间的平衡面板数据,建立特征价格方程进行实证分析,实证结果表明：教育、文化、交通均能资本化到房价中,只有交通能资本化到地价中,也就是说,资本化主要发生在房地产交易环节,而大多数公共服务无法在土地出让之际实现资本化。其次,论文又将资本化的时序特征与地方政府收入结构相结合,由于资本化效应带来了资产溢价,收入工具为地方政府获得资产溢价提供了手段,并形成了地方政府特定的收入结构,进而引出探讨房地产交易环节税费、土地出让金这两种收入工具与公共服务提供激励之间的关系。论文利用我国35个大中城市2007-2011年间的平衡面板数据,选择教育、文化、交通这三类存在资本化效应的公共服务,并选择房价、地价分别作为房地产交易环节税费、土地出让金的代理变量,进行实证分析,得出：当地方政府在房地产交易环节以房地产税费的方式获得收入时,房价上涨对教育、文化、交通的提供有财政激励作用；当地方政府在土地出让环节以土地出让金的方式获得收入时,地价上升仅对交通这一维度公共服务的提供有财政激励作用。最后,在当代中国地方政府对土地出让金有依赖性的条件下,本文实证结果有助于理解地方政府在提供公共服务时存在结构偏差的现象。此外,论文提出尽快推广保有环节税收的政策建议,改革、完善以土地租税为核心的地方自主财政收入体系,希望通过改革的方式逐步改变地方政府依赖土地出让金的现状,并完善地方政府公共服务的支出结构。
[Abstract]:With the progress of reform and opening up, the reform of land market and real estate market in our country has been accelerated. At the same time, the local government revenue system related to land and real estate has gradually formed. At present, land transfer fees, real estate transaction taxes and fees have become an important tool for local governments to obtain revenue. However, whether the local government revenue system has financial incentives for the provision of public services, It is worth discussing whether local governments can be encouraged to provide public services in a balanced manner. In order to solve these problems, the paper first introduces the study of the capitalization effect of public services, and combines the capitalization of public services with the natural temporal characteristics of land and real estate development. That is to say, whether capitalization of public services occurs in land transfer or real estate transaction. Therefore, the paper introduces four dimensions of public service: education, culture, medical treatment and transportation, and chooses land price and house price as the agent variables of land transfer and real estate transaction. Based on the equilibrium panel data of 35 large and medium-sized cities in China from 2001 to 2011, the empirical results show that education, culture and transportation can be capitalized in housing prices, and only transportation can be capitalized into land prices. In other words, capitalization occurs mainly in real estate transactions, and most public services cannot capitalize when land is sold. Secondly, the paper combines the temporal characteristics of capitalization with the structure of local government income. Because of capitalization effect, it brings asset premium, and income tools provide a means for local government to obtain asset premium. It also forms the specific income structure of the local government, and then discusses the relationship between the real estate transaction link taxes and fees, the land transfer funds and the incentives provided by the public service. Based on the balance panel data of 35 large and medium-sized cities in China from 2007 to 2011, the paper selects three kinds of public services with capitalization effect, such as education, culture and transportation, and chooses house price and land price as the real estate transaction tax respectively. The proxy variable of the land transfer fee is analyzed empirically and it is concluded that when the local government obtains the income in the real estate transaction by the way of the real estate tax and fee, the rise of the house price has the financial incentive function to the education, the culture, the transportation; When the local government obtains the income by the land transfer fee in the land transfer link, the land price rise only has the financial incentive function to the transportation dimension public service provision. Finally, under the condition that the local governments in China are dependent on the land transfer fees, the empirical results of this paper are helpful to understand the phenomenon of structural bias in the provision of public services by local governments. In addition, the paper puts forward the policy suggestions of promoting the tax collection of the maintenance link as soon as possible, reforming, perfecting the local independent fiscal revenue system with the land rental tax as the core, hoping to gradually change the present situation of the local government relying on the land transfer funds through the way of reform. And consummate the local government public service expenditure structure.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630;F812

【参考文献】