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財(cái)政分權(quán)下地方政府“土地財(cái)政”困境及出路

發(fā)布時(shí)間:2018-03-26 06:47

  本文選題:分稅制改革 切入點(diǎn):土地財(cái)政 出處:《云南財(cái)經(jīng)大學(xué)》2014年碩士論文


【摘要】:自1994年分稅制改革以后,國(guó)家對(duì)中央與地方政府的財(cái)政收入分配以及支出責(zé)任劃分作出了很大調(diào)整,中央與地方之間逐漸形成一種“財(cái)權(quán)上收、事權(quán)下放”的局面,這就容易造成地方政府特別是基層政府的財(cái)政負(fù)擔(dān)進(jìn)一步加重。地方政府在自身財(cái)力有限的情況下,為了彌補(bǔ)地方財(cái)政收支缺口,在實(shí)踐中摸索出一條利用土地資源獲取財(cái)政收入的新途徑,這種依靠出讓國(guó)有土地使用權(quán)而獲取巨額土地出讓收入的行為逐漸發(fā)展成為如今飽受爭(zhēng)議的“土地財(cái)政”。雖然,“土地財(cái)政”暫時(shí)緩解了地方政府的財(cái)政壓力,對(duì)經(jīng)濟(jì)增長(zhǎng)以及城市化建設(shè)也發(fā)揮了不容小覷的推動(dòng)作用。但是,隨著地方政府對(duì)這種異化后的“以地生財(cái)”模式的過(guò)度依賴,“土地財(cái)政”的弊端也暴露無(wú)遺。比如,地方財(cái)政收入結(jié)構(gòu)失衡問(wèn)題、銀行金融風(fēng)險(xiǎn)問(wèn)題、不斷擴(kuò)大的社會(huì)貧富差距問(wèn)題以及投資和消費(fèi)結(jié)構(gòu)失衡問(wèn)題等,都將直接或間接的影響地方經(jīng)濟(jì)乃至國(guó)民經(jīng)濟(jì)的可持續(xù)發(fā)展。究其根源來(lái)說(shuō),“土地財(cái)政”不只是單一的“財(cái)政問(wèn)題”,,但現(xiàn)行國(guó)家財(cái)政分權(quán)體制的不完善以及稅制中存在的缺位與滯后等問(wèn)題又確實(shí)是導(dǎo)致“土地財(cái)政”愈演愈烈的重要原因。因此,我國(guó)地方政府的“土地財(cái)政”問(wèn)題在當(dāng)前極具深入研究的價(jià)值。 基于此,本文首先采用制度分析方法對(duì)與“土地財(cái)政”相關(guān)的理論基礎(chǔ)與制度基礎(chǔ)進(jìn)行歸納與總結(jié),試圖找出并客觀分析目前“土地財(cái)政”運(yùn)行模式背后所存在的問(wèn)題。其次,本文對(duì)“土地財(cái)政”收入范圍作了一個(gè)合理的界定,將其按收入性質(zhì)以及運(yùn)作模式劃分為第一、二、三類土地財(cái)政收入,鑒于數(shù)據(jù)的可得性和有效性,本文的研究主要以第一、二類土地財(cái)政收入為主,即與土地相關(guān)的各項(xiàng)直接或間接稅收收入以及土地出讓收入。然后,本文利用現(xiàn)有的相關(guān)年鑒數(shù)據(jù)對(duì)“土地財(cái)政”的規(guī),F(xiàn)狀展開有效估算。估算結(jié)果顯示在2003年至2012年間,從全國(guó)層面來(lái)看,地方政府的土地財(cái)政規(guī)模迅速擴(kuò)張,地方政府對(duì)土地財(cái)政的依賴程度日益加深;分區(qū)域來(lái)看,東部地區(qū)的土地財(cái)政規(guī)模遠(yuǎn)超過(guò)中、西部地區(qū),增幅也較為顯著,東部地區(qū)地方政府對(duì)“土地經(jīng)營(yíng)”、“城市經(jīng)營(yíng)”的動(dòng)機(jī)要明顯強(qiáng)于中、西部地區(qū)。 在估算結(jié)果基礎(chǔ)之上,本文還通過(guò)理論與實(shí)證研究相結(jié)合的方式客觀的評(píng)價(jià)了現(xiàn)行國(guó)家財(cái)政分權(quán)體制下地方政府競(jìng)爭(zhēng)行為以及地方財(cái)政支出壓力對(duì)“土地財(cái)政”問(wèn)題所產(chǎn)生的影響。最后,有針對(duì)性地提出一些符合實(shí)際且具有可行性的公共治理之策以化解目前地方政府的“土地財(cái)政”困境。
[Abstract]:Since the reform of the tax distribution system in 1994, the state has made great adjustments to the distribution of fiscal revenue and the division of expenditure responsibilities between the central and local governments. This will easily lead to a further increase in the financial burden on local governments, especially grass-roots governments. In order to make up for the shortfall in local fiscal revenues and expenditures, local governments, with their own limited financial resources, In practice, we have found a new way to use land resources to obtain financial revenue. The practice of obtaining huge income from land sales by transferring the right to use state-owned land has gradually developed into the controversial "land finance". Although, "land finance" has temporarily eased the financial pressure on local governments. Economic growth and urbanization have also played an important role in promoting economic growth. However, as local governments over-rely on this alienated model of "making money from land", the drawbacks of "land finance" are also exposed. For example, The imbalance of local fiscal revenue structure, the financial risk of banks, the widening gap between the rich and the poor, and the imbalance of investment and consumption structure, etc. It will directly or indirectly affect the sustainable development of the local economy and even the national economy. In terms of its root, "land finance" is not only a single "fiscal problem", but the current national fiscal decentralization system is not perfect and the tax system is not perfect. The absence and lag in the land finance are the important reasons that lead to the intensification of land finance. The problem of land finance of local government in our country is worth studying deeply at present. Based on this, this paper first uses the institutional analysis method to sum up and summarize the theoretical and institutional basis related to "land finance". This paper tries to find out and objectively analyze the existing problems behind the current "land finance" operating mode. Secondly, this paper makes a reasonable definition of the "land finance" revenue range and divides it into the first and second according to the nature of income and the operation mode. In view of the availability and validity of the data, the first and second types of land revenue are mainly studied in this paper, that is, the direct or indirect tax revenue related to land and the land transfer income. This paper makes use of the available yearbook data to estimate the scale of land finance effectively. The results show that from 2003 to 2012, the scale of land finance of local governments expanded rapidly from 2003 to 2012. The degree of dependence of local governments on land finance is deepening. In the sub-region, the scale of land finance in the eastern region is far larger than that in the middle and western regions, and the increase is also relatively significant. The motivations of the local governments in the eastern region for land management and urban management are obviously stronger than those in the central and western regions. Based on the estimates, This paper also objectively evaluates the influence of the competition behavior of local government and the pressure of local fiscal expenditure on the "land finance" problem under the current national fiscal decentralization system through the combination of theoretical and empirical research. This paper puts forward some practical and feasible public governance measures to solve the land finance dilemma of local government.
【學(xué)位授予單位】:云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F301;F812.41

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