土地财政问题的宪法学研究

发布时间：2018-07-10 07:30

本文选题：土地财政 + 分税制　；参考：《郑州大学》2012年硕士论文

【摘要】：土地财政指的是地方政府使用手中的土地所有权和土地配置权(或者说土地管理权)而进行财政收支的活动并由此衍生出的利益分配关系。换句话说,土地财政实质上是土地异化为地方政府的生财工具、聚财工具。以地生财的“新圈地运动”创造出巨额的土地收益,而这种收益已经成为或者正成为很多地方政府财政收入的支柱部分。土地财政作为一种现象,其背后反映的是我国地方财税制度中出现的纰漏和土地制度以及征地制度的不足。从这一土地现象或者说是财政现象来观察我国的财税制度和土地制度,就不难发现其中出现的问题,并思考出相应的完善途径。 94年分税制改革之后,土地财政为地方政府财政状况的改善起到了一定的积极作用,但应该看到,这种预算外财政收入是分税制改革之下地方政府无可奈何选择的缓解财政紧张的路径。不容忽视的是因为土地财政给地方政府带来的巨大利益空间而导致政府职能的扭曲,政府角色的异化,反映在宪政建设上,也必然会出现民主、法治、公平等多方面的问题。二元土地制度和现行征地制度为地方政府经营土地财政推波助澜,在地方政府疲于缓解财政压力时为其提供了方便之门,在帮助地方政府充盈财力的同时使得土地财政运行成本低,土地收益缺乏监管,降低了地方政府的违法成本和责任风险。降低土地财政的负面影响,需要在宪政建设的大框架之下,在民主法治原则的指导下,通过分税制改革的完善和土地及征地制度的改进,逐渐建立起科学合理并能有效监督的土地财政解决机制。
[Abstract]:Land finance refers to the local government using the land ownership and land allocation right (or land management right) to carry out the activities of fiscal revenue and expenditure and the interest distribution relationship derived therefrom. In other words, land finance is essentially a means of land alienation for local governments. The "New Enclosure Movement", which generates money from the land, has created huge land income, which has become or is becoming the mainstay of many local governments' revenue. As a kind of phenomenon, the land finance reflects the defects in the local finance and taxation system and the deficiency of the land system and the land expropriation system. From this land phenomenon or fiscal phenomenon, it is not difficult to find out the problems arising from the fiscal and taxation system and the land system in our country, and to think about the corresponding ways to improve it. After the reform of the tax sharing system in 1994, Land finance has played a positive role in improving the financial situation of local governments, but it should be seen that this kind of extra-budgetary fiscal revenue is the helpless way for the local governments to ease the financial tension under the reform of the tax sharing system. What can not be ignored is the distortion of the government function and the alienation of the government's role because of the huge benefit space brought by the land finance to the local government, which is reflected in the constitutionalism construction, and will inevitably lead to many problems, such as democracy, rule of law, fairness and so on. The dual land system and the current land expropriation system have helped the local government to manage the land finance, and provided a convenient way for the local government to ease the financial pressure when the local government is tired of alleviating the financial pressure. While helping local governments to replenish their financial resources, the operation cost of land finance is low, the land revenue is not regulated, and the illegal cost and responsibility risk of local governments are reduced. To reduce the negative impact of land finance, it is necessary to improve the system of land and land expropriation under the framework of constitutional construction and under the guidance of the principle of democracy and the rule of law. Gradually establish a scientific and reasonable and effective supervision of land financial settlement mechanism.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.2;D921;F301

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