地方土地财政转型、产业结构优化与土地出让制度变革

发布时间：2018-01-17 20:06

本文关键词：地方土地财政转型、产业结构优化与土地出让制度变革　出处：《经济管理》2014年02期 　论文类型：期刊论文

【摘要】：进入21世纪以来,土地出让制度的市场化改革既有效刺激了我国地方经济的高速增长,也逐渐引发了"土地财政"、"房地产依赖"等威胁到地方经济社会科学、健康发展的负面效应。针对以上问题的解决,现有文献多集中于财政体制改革深化、房地产政策调整和土地出让方式与税收制度创新等方面的研究,但缺乏系统性的实证分析与佐证。本文采用2000~2010年中国省级面板数据,构建由地方财政土地依存度、地方产业结构、地方财政收支缺口、地方债务增长四个内生变量组成的联立方程,展开对彼此间关系的检验与估计。研究结果表明,现行财政体制并非是引发地方土地财政与产业结构失调问题的核心要素,而城镇化发展规律则是主因。同时,房地产行业的扩张是缩小地方财政缺口的重要力量。地方财政的土地依赖与房地产投资倚重都促进了地方债务的增长,而债务增长本身已超越土地资源的稀缺性。根据研究结论,本文指出,只有从法律层面到实践机制全方位的土地出让制度变革,并辅之以地方财税管理制度改革和产业结构优化,地方经济发展才能真正迈向"后土地财政"时代。
[Abstract]:Since 21th century, the market-oriented reform of land transfer system has not only effectively stimulated the rapid growth of local economy in China, but also gradually triggered the "land finance". "Real estate dependence" and other threats to the local economic and social sciences, healthy development of the negative effects. To solve the above problems, the existing literature focuses on the deepening of the financial system reform. Real estate policy adjustment, land transfer mode and tax system innovation, but lack of systematic empirical analysis and corroboration. This paper uses provincial panel data from 2000 to 2010. Construct the simultaneous equation which consists of four endogenous variables of local financial land dependence, local industrial structure, local fiscal revenue and expenditure gap, local debt growth. The research results show that the current financial system is not the core factor that causes the imbalance between local land finance and industrial structure, and the law of urbanization is the main reason. The expansion of the real estate industry is an important force to narrow the local financial gap. The land dependence of local finance and the dependence on real estate investment both promote the growth of local debt. The debt growth itself has exceeded the scarcity of land resources. According to the conclusion of the study, only from the legal level to the practical mechanism of land transfer system reform. With the reform of local financial and taxation management system and the optimization of industrial structure, the local economic development can really advance to the "post-land finance" era.
【作者单位】：东北财经大学地方财政研究中心;
【基金】：教育部人文社会科学项目“地方财税体制优化视角下的土地出让制度变革研究”(12YJC790167) 辽宁省教育厅人文社会科学重点研究基地专项项目“新政治经济学与中国公共预算管理模式革新——地方公共产品有效供给的中国式底层设计”(ZJ2013036) 国家社会科学基金项目“土地财政转型视角下的地方财政体制优化研究”(11CJY089)
【分类号】：F301;F812;F121.3
【正文快照】： 研究背景自1999年《中华人民共和国土地管理法》颁布以来,我国土地要素的市场化进程不断加快,这一方面使长期受到抑制的土地资源的经济效能得以释放,推动了十余年的地方工业化与城镇化进程,助推了地方经济的高速增长。可以说,其在促进资源使用效率提高方面的贡献不可否认(蒋省

【参考文献】