天津市土地财政可持续性研究

发布时间：2019-07-05 06:35

【摘要】：近年来,土地财政问题逐渐受到国家和社会的广泛关注,随着我国城镇化的稳步推进和经济社会的持续发展,土地扮演着“启动器”和“发动机”的双重作用,具有以地生财和以地融资的功能。土地财政模式对增加地方政府可支配收入、推动城市基础设施建设、保障居民民计民生起到了积极作用。但随着地方政府对土地财政的依赖程度不断提高,土地财政的弊端逐渐显现,财政风险、金融风险、产业风险、社会风险不断加大。本文以天津市为例,采取文献研究法、调查研究法、定性和定量分析相结合、理论和实践相结合的研究方法,对地方政府土地财政的成因、规模、弊端、可持续性进行研究,在此基础上提出提高天津市土地财政可持续性的措施和建议。首先,明确土地财政的内涵及构成,从土地财政收入、支出入手,从制度性因素以及经济性因素两方面深入研究土地财政产生以及土地财政依赖的原因。其次,以天津市土地财政收支数据为基础,以收入规模、支出结构等内容为切入点,较为详实的对天津市土地财政现状、特点以及依赖情况进行了分析,总结出天津市土地财政可持续发展面临的存量可出让土地减少、建设项目盲目扩张、建设资金过度依赖土地出让收入、政府债务风险增加、市与区县事权与支出责任不匹配等困境。最后,结合天津市实际情况,就如何提高天津市土地财政可持续性提出合理收储和出让土地、科学理性安排建设项目、积极推进房产税改革、推进基础设施管理体制下放、加强政府绩效考核等方面的政策建议。
[Abstract]:In recent years, the problem of land finance has been paid more and more attention by the state and society. with the steady progress of urbanization and the sustainable development of economy and society in our country, land plays the dual role of "initiator" and "engine", and has the function of making money from land and financing by land. The land finance model has played a positive role in increasing the disposable income of local governments, promoting the construction of urban infrastructure and ensuring the livelihood of the people. However, with the increasing dependence of local governments on land finance, the drawbacks of land finance gradually appear, financial risks, industrial risks, social risks continue to increase. Taking Tianjin as an example, this paper adopts the methods of literature research, investigation and research, qualitative and quantitative analysis, and the combination of theory and practice to study the causes, scale, disadvantages and sustainability of local government land finance, and on this basis, puts forward some measures and suggestions to improve the sustainability of land finance in Tianjin. First of all, to clarify the connotation and composition of land finance, from the land financial income, expenditure, from the institutional factors and economic factors in-depth study of the emergence of land finance and the reasons for land finance dependence. Secondly, based on the data of Tianjin land finance revenue and expenditure, taking the income scale, expenditure structure and other contents as the breakthrough point, this paper analyzes the present situation, characteristics and dependence of Tianjin land finance in detail, and sums up that the stock transferable land that Tianjin land finance sustainable development faces is reduced, the construction project expands blindly, the construction fund relies too much on the land transfer income, and the risk of government debt increases. City and district and county power and expenditure responsibility do not match and other dilemmas. Finally, according to the actual situation of Tianjin, this paper puts forward some policy suggestions on how to improve the sustainability of land finance in Tianjin, such as reasonable land collection and transfer, scientific and rational arrangement of construction projects, active promotion of property tax reform, decentralization of infrastructure management system, strengthening government performance appraisal and so on.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F301.0;F812.4

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