内蒙古土地财政现状问题及对策研究

发布时间：2018-05-14 22:10

本文选题：内蒙古 + 土地财政　；参考：《内蒙古大学》2014年硕士论文

【摘要】：改革开放之后,伴随着分税制改革,特别是城市化的高速发展,地方政府出售土地的收入占到了财政收入的很高比例,地方政府对土地财政的依赖程度越来越高,不仅引起了中央政府的关注,而且大量的专家和学者对此进行了专项研究,研究的成果主要表现在目前地方政府土地财政形成的原因,发展现状,以及治理土地财政的路径等,研究成果非常丰富。笔者借鉴了前人的研究成果和研究方法,遵循提出问题——分析问题——解决问题的思路,综合运用文献分析法、对比方法和实地调研法,在阐述土地财政形成机理的基础上深入分析了内蒙古土地财政的发展现状、成因以及由此所引发的种种社会问题,最后根据内蒙古地区的实际情况,提出了治理土地财政的路径。通过本文的研究,笔者主要得出以下结论：首先,地方政府土地财政的形成是由多方面原因造成的,其中分税制改革不彻底、土地制度缺陷和土地收益分配机制不完善是造成地方政府土地财政的主要原因；其次,内蒙古土地财政的现状是土地财政规模不断上升,土地出让金是土地财政的主体,土地出让方式向市场化转变以及土地抵押贷款力度不断增强；然后,内蒙古土地财政存在的制度缺陷、监管不力、行政权力膨胀等问题以及土地财政引发了粮食问题、失地农民问题、房价问题和腐败等问题,迫切需要治理。最后,提出了改革财税体制、改进地方政府人事考核制度、严格执行土地储备制度、加大土地财政管理力度等对策建议。
[Abstract]:After the reform and opening up, with the reform of tax sharing, especially the rapid development of urbanization, the local governments' income from land sales accounts for a high proportion of the financial revenue, and the local governments rely more and more on land finance. Not only has it attracted the attention of the central government, but also a large number of experts and scholars have carried out special studies on it. The results of the research mainly show the reasons for the formation of local government land finance at present, the present development situation, and the way to manage the land finance, and so on. The research results are very rich. The author used the previous research results and methods for reference, followed the idea of putting forward problem-analyzing problem-solving problems, comprehensively used literature analysis method, comparative method and field investigation method. On the basis of expounding the formation mechanism of land finance, this paper deeply analyzes the present situation, causes and various social problems of land finance in Inner Mongolia. Finally, according to the actual situation in Inner Mongolia, Put forward the path of managing land finance. Through the research of this paper, the author draws the following conclusions: firstly, the formation of local government land finance is caused by many reasons, among which the reform of tax sharing system is not thorough. The defects of land system and the imperfection of land income distribution mechanism are the main reasons for the local government land finance. Secondly, the present situation of land finance in Inner Mongolia is that the scale of land finance is constantly rising, and the land transfer fee is the main body of land finance. The transformation of land transfer to marketization and the increasing intensity of land mortgage loans; then, problems such as institutional defects in land finance in Inner Mongolia, weak supervision, expansion of administrative power, and land finance caused food problems. Land-lost farmers, housing prices and corruption and other issues, urgent need to be dealt with. Finally, the paper puts forward some countermeasures and suggestions, such as reforming the fiscal and taxation system, improving the personnel assessment system of local governments, strictly enforcing the land reserve system, and strengthening the management of land finance.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F812.7

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