土地财政与财政体制关系研究:基于数量的分解

发布时间：2018-04-14 18:53

本文选题：土地财政 + 地方政府　；参考：《中央财经大学学报》2015年01期

【摘要】：笔者在对土地财政范围界定的基础上,回顾了我国土地财政的发展历程,认为分税制初期,土地财政收入相当于地方一般预算收入的比例很小,分税制不是土地财政出现的根本原因,土地财政近些年的迅速发展是地方政府进行经济社会发展追求自身利益最大化的主动行为。接着,笔者基于充分的数量分析,认为土地财政是地方政府于分税制之外形成的、可独享的"第二财政"资源,地方政府更愿意通过非税收入的形式避开与中央进行"分财",土地财政收入改变了中央政府与地方政府在可支配财力上的相对地位;从土地财政纯收益角度看,土地财政在"营改增"后地位更为突出。进一步地,笔者对土地财政的效应进行研究,分析认为由于分税制对土地收益分配的格局限定,土地财政是分税制框架下地方政府主动追求自身财力最大化的结果;由于区域间经济社会发展水平的差异,土地财政规模东、中、西部地区差异显著,容易加剧地区间的财力差距;由于土地财政收益分配的现有规定,土地财政易陷入恶性循环的自我发展。
[Abstract]:On the basis of defining the scope of land finance, the author reviews the development course of land finance in China, and holds that in the initial period of tax sharing, the proportion of land financial revenue corresponding to the local general budget income is very small.Tax sharing is not the fundamental reason for the emergence of land finance. The rapid development of land finance in recent years is the local government's initiative to pursue the maximum of its own interests through economic and social development.Then, based on the sufficient quantitative analysis, the author thinks that the land finance is the "second fiscal" resource which can be enjoyed by the local government outside the tax distribution system.Local governments prefer to avoid "sharing money" with the central government through the form of non-tax income, which changes the relative position of the central government and the local government in terms of disposable financial resources; from the perspective of the net income from the land finance,Land finance is more prominent after "camp change increases".Further, the author studies the effect of land finance, and concludes that land finance is the result of local governments actively pursuing their own financial maximization under the framework of tax sharing because of the limitation of the pattern of distribution of land income under the tax sharing system.Due to the differences in the level of economic and social development among regions, the difference in the scale of land finance in the east, middle and western regions is significant, which is apt to aggravate the financial gap between regions; because of the existing regulations on the distribution of land financial benefits,Land finance is prone to fall into a vicious circle of self-development.
【作者单位】：中央财经大学财政学院;
【基金】：国家社科基金重大项目“深化税收制度改革与完善地方税体系研究”(142DA028) 教育部人文社科研究青年基金项目“财政体制视角下的房产税改革:理论与实证分析”(项目批准号:12YJC790100) 北京市2013年高校青年英才计划项目编号:YETP0993 中国财政发展协同创新中心、中央财经大学中财—鹏元地方财政投融资研究所、中央财经大学“中国生态文明建设中的能源财政问题研究”团队项目北京社科联青年社科人才2014年资助项目~~
【分类号】：F301;F812.2

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