江西省抚州市土地财政与分税制财政体制关系研究

发布时间：2018-02-20 19:59

本文关键词： 土地财政财政体制分税制　出处：《江西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：1994年我国确立了以分税制为核心的财政体制,从制度上对中央与地方政府进行财权与事权的划分。分税制财政体制在运作中随着我国经济的蓬勃发展而暴露出了许多弊端,而土地财政就是其作用的结果。土地财政能够给地方吸引外来资本,从而带动经济的快速发展,更为重要的是能够增加地方政府的财政收入。但是土地财政由于体制上存在缺失进而会酝酿出土地风险、融资风险、经济风险等,这一系列不可控的不良因素都可能会对现行地方经济发展产生破坏性的冲击。与土地财政相关问题的研究已持续多年。本文的立足点所在是对土地财政与分税制财政体系的关系进行实证研究,并且提出相应的对策来缓解土地财政问题。在对相关的文献资料进行追溯的基础上,本文综合运用了计量经济学等研究方法针对当前财政体制下抚州市土地财政的问题进行分析及研究。本文主要采用的研究方法是利用计量经济学中的回归模型进行回归分析,达到实证的目的。主要选取的变量是抚州市土地财政收入在抚州市地方财政收入中的比重、抚州市地方财政收入与抚州市地方财政支出的比重。通过数据分析结果发现:分税制财政体制的不完善、不合理诱导了抚州市土地财政的出现。对于分税制财政体制与土地财政之间存在的相关性问题,本文试图从几个方面进行分析并且深入研究:(1)追溯历史文献,界定本文所研究的土地财政的概念以及当前我国现行财政体制内容,研究土地财政的内涵、问题发生的缘由及其运作机制;(2)研究与分税制财政体制相关的理论背景以及与地租相关的土地财政的理论基础;(3)基于财政体制从政治以及法律体系这两个角度对土地财政的形成进行定性分析,从理论角度分析土地财政的形成与财政体制之间复杂的关联性;(4)通过实地考察所获得的数据及网上相关资料得出抚州市当前经济状况以及土地财政现状,利用从统计局及抚州市相关政府部门发布的数据对抚州市当前土地财政与分税制财政体制之间的关系进行实证分析,最后得出实证分析结果;(5)对抚州市土地财政问题提出相关对策建议。治理抚州市土地财政问题的核心点在于规范抚州市上下级政府之间的关系、健全地方税收体系以及完善转移支付制度。
[Abstract]:In 1994, our country established the financial system with the tax system as the core, and divided the central and local governments from the central and local governments from the system. With the vigorous development of our economy, the fiscal system of the tax sharing system exposed many disadvantages. Land finance is the result of its role. Land finance can attract foreign capital to local governments, thus driving the rapid development of the economy. What is more important is that it can increase the revenue of local governments. However, because of the lack of the system of land finance, it will produce land risks, financing risks, economic risks, and so on. This series of uncontrollable adverse factors may have a destructive impact on the current local economic development. The research on the problems related to land finance has been going on for many years. The foothold of this paper is the land finance and tax distribution system. An empirical study on the relationship between the financial system, And put forward the corresponding countermeasures to alleviate the land finance problem. In this paper, econometrics and other research methods are comprehensively used to analyze and study the problems of land finance in Fuzhou under the current financial system. The main research method in this paper is regression analysis using regression model in econometrics. The main variable selected is the proportion of land revenue in Fuzhou local fiscal revenue. The proportion of local fiscal revenue and local fiscal expenditure in Fuzhou. The results of data analysis show that the financial system of tax sharing is not perfect, This paper tries to analyze the relationship between tax system and land finance from several aspects and deeply study the historical literature. This paper defines the concept of land finance and the current financial system of our country, and studies the connotation of land finance. Research on the theoretical background related to the Financial system of tax sharing and the theoretical basis of Land Finance related to Land Rent. The formation of land finance is qualitatively analyzed, This paper analyzes the complex relationship between the formation of land finance and the financial system from a theoretical point of view. (4) based on the data obtained from field visits and related information on the Internet, the current economic situation and land finance status of Fuzhou are obtained. Based on the data released by the Bureau of Statistics and the relevant government departments in Fuzhou, this paper makes an empirical analysis of the relationship between the current land finance and the tax system in Fuzhou. Finally, the paper draws the conclusion of empirical analysis and puts forward relevant countermeasures and suggestions to the land finance problems in Fuzhou. The core point of governing the land finance problems in Fuzhou lies in standardizing the relationship between the upper and lower governments in Fuzhou. Improve the local tax system and improve the transfer payment system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.2

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