土地财政与经济增长的关系研究

发布时间：2018-01-14 15:19

本文关键词：土地财政与经济增长的关系研究　出处：《天津财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,伴随我国经济的迅猛发展,对经济发展质量及经济增长背后深层次原因也引发了各界的探究。在这种背景下,土地财政问题越来越多地成为国内外学者广泛关注的焦点。土地出让金作为地方政府的一项预算外收入,近几年伴随着城市规模的不断扩张,在地方财政收入中占据较大比重,这归根结底取决于地方政府日益增长的财政支出以及拉动地方经济增长的需求。同时,伴随房地产市场的繁荣发展,与土地相关的诸如土地增值税、契税等土地税收收入也不断增长,通过数据分析证明,土地财政是经济增长的重要影响因素。一方面,地方政府将大量的城市新增土地通过有偿出让的方式转让给开发商或使用者,从而获得巨额的土地出让金与土地税收收入,转而投入到城镇基础设施或其他与经济发展相关联的项目上去。土地资源作为一种重要的生产要素为地方政府进行城市建设提供资金支持,弥补因地方政府财权事权不对称而引起的财政资金缺口,为城市经济的发展做出巨大的贡献。另一方面,由于我国土地资源有限,不可能无限制地依靠出让土地来维持地方财政支出,所以土地财政所带来的经济增长是不可持续的。随着土地财政权重的持续加大,地方城市发展过程中各种问题日益凸显。城市规模扩张严重、耕地面积逐渐萎缩、土地资源浪费严重以及房价居高不下等弊端日益暴露,不仅仅给国家宏观调控造成了巨大的压力,更影响到人民的安居乐业及国家的长治久安。因此,在肯定土地财政对经济增长的正向效应的基础上,通过对国外土地相关制度的借鉴,我国应适时调整我国未来土地制度发展的方向,改革政府现行征地制度和土地直接经营制度,深化财税体制改革,建立合理的政绩考核体系,以适应市场经济发展的要求,为经济可持续、稳健发展奠定基础。
[Abstract]:In recent years , along with the rapid development of our country ' s economy , the deep reason behind the quality of economic development and the economic growth has also led to the research of various circles . In this background , the problem of land finance has become the focus of the scholars at home and abroad . On the one hand , the local government transfers large amount of urban new land to the developer or the user through paid - out transfer , thus obtaining the huge land transfer and the land tax revenue , and turning on to the urban infrastructure or other projects associated with the economic development . The land resources serve as an important production element to provide financial support for the urban construction of the local government , and make up for the great contribution to the development of the urban economy due to the financial gap caused by the asymmetry of the local government ' s property right . On the other hand , because of the limited land resources of our country , it is impossible to rely on the land to maintain the local financial expenditure , so the economic growth of the land finance is unsustainable . With the increasing of the weight of the land financial resources , the problems of the local urban development are becoming more and more prominent . With the increasing of the weight of the land financial resources , the problems of the local urban development are becoming more and more prominent . Therefore , on the basis of affirming the positive effect of land finance on economic growth , through the reference of foreign land - related system , our country should adjust our country ' s future land system development direction , reform the government ' s current land acquisition system and the land direct management system , deepen the reform of the financial and taxation system , and establish a reasonable system of performance appraisal , so as to meet the requirements of the development of the market economy , and lay the foundation for the sustainable and steady development of the economy .

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812;F124.1

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