基于财政分权视角的我国土地财政问题研究

发布时间：2018-11-23 21:03

【摘要】：进入21世纪后,我国提出所有权和使用权相分离的土地使用制度,在国家拥有土地所有权的情况下,地方政府将一定时期的土地使用权出让给土地使用者。地方政府以土地相关收入促进城市发展,同时带动地方税收的增加。土地财政收入有效弥补了地方政府的财政缺口,同时也创造出许多新的挑战。大量农业用地转为城市建设用地。不断增长的人口和日益减少的耕地,在经济快速发展的同时,粮食安全问题需要我们警惕。城市快速扩张的同时,经济增长的主要驱动力是什么,地方政府的动机是什么,是非常值得探讨的。本文首先研究了土地财政的内涵,将土地财政收入划分成三类。在估算的土地财政收入中,与土地相关的税收收入规模所占比重最小,而且比较稳定；国有土地使用权出让收入受房地产宏观调控政策影响波动较大；地方投融资平台的土地抵押贷款收入在整个土地财政收入中占比最大,但也存在潜在的金融风险。其次,较为系统地分析了土地财政引发的问题。以生命周期假说和世代交叠模型等理论为基础,选取我国2000～2010年宏观数据,使用逐步筛选法对我国土地价格与住宅价格的关系进行实证研究。由于需求强烈,地方政府忽视低收入群体的基本住房需求,为了获得更多的资金来源,地方政府开始追逐房地产利益,土地出让收益也是水涨船高,保障性住房投入不足才是土地财政推动房价上升的主要原因；基于VAR模型验证了地方政府的土地供应量对地租有显著影响,反之则不成立；混合战略博弈分析表明,如果中央政府加大惩罚力度,可以降低地方政府不按规定使用土地的概率；而中央与地方政府的土地利用委托一代理关系表明中央政府在设计监管模式时,除产出水平(GDP)外,还应该观测其他指标；使用1999～2009年31个省面板数据对我国城市成本收益模型进行计量分析,进一步验证了我国存在城市面积扩张与人口增加不协调的发展情况。再次,从财政、土地制度和软预算约束的角度对地方政府的土地财政行为进行分析,构建地方政府土地财政理论模型,使用我国1999～2009年面板数据,运用数据包络分析方法对城市全要素生产率的增长进行了实证研究。最后,根据前述章节的研究以及发达国家和地区的一些经验,本文认为打破地方政府对土地财政的依赖应该从多个方面入手。
[Abstract]:After entering the 21st century, our country put forward the land use system which separates the ownership and the right of use. Under the condition that the country owns the land ownership, the local government will transfer the land use right in a certain period to the land user. Local governments promote urban development with land-related revenues, while driving local tax increases. Land revenue can effectively make up for the financial gap of local government, but also create many new challenges. A large number of agricultural land into urban construction land. With the increasing population and decreasing cultivated land, food security needs our vigilance while the economy develops rapidly. At the same time of rapid urban expansion, what is the main driving force of economic growth and what is the motivation of local government is worth discussing. This article first studies the land finance connotation, divides the land finance income into three kinds. In the estimated land revenue, the proportion of land related tax revenue is the smallest, and relatively stable; the income from the transfer of state-owned land use rights is affected by the real estate macro-control policy. The land mortgage loan income of the local investment and financing platform accounts for the largest proportion of the total land revenue, but there are also potential financial risks. Secondly, the problems caused by land finance are analyzed systematically. Based on the theory of life cycle hypothesis and generation overlap model, the empirical study on the relationship between land price and housing price in China is carried out by using the stepwise screening method, which selects the macro data from 2000 to 2010 in China. Because of the strong demand, local governments ignore the basic housing needs of low-income groups. In order to obtain more sources of funds, local governments have begun to pursue real estate interests, and the proceeds of land sales are also rising. Inadequate investment in affordable housing is the main reason for land finance to promote the rise of house prices; Based on the VAR model, it is verified that the land supply of the local government has a significant impact on the rent, otherwise, it does not hold. The mixed strategic game analysis shows that if the central government increases the punishment, it can reduce the probability that the local government does not use the land according to the regulations. The principal-agent relationship between the central and local governments indicates that the central government should observe other indicators besides the output level (GDP) when designing the supervision mode. By using the data of 31 provincial panels from 1999 to 2009, this paper makes an econometric analysis on the urban cost-benefit model in China, which further verifies the incongruous development of urban area expansion and population increase in China. Thirdly, from the angle of finance, land system and soft budget constraint, this paper analyzes the land finance behavior of local government, constructs the land finance theory model of local government, and uses the panel data of our country from 1999 to 2009. This paper makes an empirical study on the growth of urban total factor productivity (TFP) by means of data envelopment analysis. Finally, according to the study of the above chapters and some experiences of developed countries and regions, this paper argues that breaking the dependence of local governments on land finance should start from many aspects.
【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.2

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