城镇化进程中土地财政问题研究

发布时间：2018-01-20 13:15

本文关键词： 新型城镇化土地财政政府职能　出处：《西南政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：在进行城镇化过程中,逐渐形成了政府主导型的以土地及相关产业为中心的经济发展格局。地方政府对于土地及相关产业收益的依赖,土地财政问题应运而生。本文以地方政府“土地财政”问题的形成、治理为主线,力图总结城镇化进程中土地财政问题的各项表现及对城镇化的影响,分析其形成的原因,找出解决土地财政问题的有效途径。土地财政问题形成的原因并不是单一的,土地财政有其形成的财税制度原因、土地制度方面的缺陷,甚至是跟现行的政府治理模式和治理结构有关。对土地财政问题的治理更不是一蹴而就,需要多方面综合分析和全方位的措施相配合。本文运用文献分析法,实证分析法等研究方法,力图梳理城镇化进程中的土地财政问题的影响。研究目的是为了在未来的新型城镇化建设过程中能有效避免地方政府对土地财政的依赖,改变土地财政不可持续的现状,防范财政风险和金融风险的发生。文章具体结构如下:首先,在总结已有研究成果的基础上,限定了土地财政概念的范围,对土地财政的形成、特征及影响进行了分析。其次,在此基础上总结了土地财政的形成机制:分税制改革后中央与地方之间财权与事权的不对称、不完善的土地所有权制度、现行政绩制度问题以及土地财政形成的其他原因等。从政府角度出发,找出当前地方政府依赖土地财政的激励因素,以及土地财政形成、发展、膨胀的制度基础和其他方面的原因。最后,针对土地财政形成的原因,改革现行土地相关制度、财税制度的缺陷,包括一些根本性制度的调整、政府行为的规范和土地财政收入的管理,以最大程度利用土地财政的正效应,规避其负效应。
[Abstract]:In the process of urbanization, a government-led pattern of economic development centered on land and related industries has been gradually formed. Local governments rely on land and related industries. The land finance question arises at the historic moment. This article takes the local government "land finance" question formation, the governance as the main line, tries hard to summarize each performance of the land finance question in the urbanization process and the influence to the urbanization. Analyze the reasons of its formation, find out the effective way to solve the land finance problem. The reason of the formation of the land finance problem is not single, the land finance has its financial and taxation system reason, the defect of the land system. Even with the current government governance model and governance structure. The governance of land finance is not overnight, it needs comprehensive analysis and comprehensive measures. This paper uses literature analysis. Empirical analysis and other research methods. The purpose of this study is to effectively avoid the dependence of local governments on land finance in the process of the construction of new urbanization in the future. The concrete structure of this paper is as follows: firstly, on the basis of summarizing the existing research results, it limits the scope of the concept of land finance. The formation, characteristics and influence of land finance are analyzed. Secondly, the formation mechanism of land finance is summarized: the asymmetry between the central and local governments after the tax sharing reform. Imperfect land ownership system, the current performance system and other reasons for the formation of land finance. From the perspective of the government, to find out the current local governments rely on land finance incentive factors. And the formation of land finance, development, expansion of the institutional basis and other reasons. Finally, in view of the reasons for the formation of land finance, reform of the current land related system, fiscal and taxation system defects. It includes the adjustment of some fundamental systems, the regulation of government behavior and the management of land financial revenue, in order to make the best use of the positive effect of land finance and avoid its negative effect.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F301;F812

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