本文關(guān)鍵詞：地方土地財政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革，由筆耕文化傳播整理發(fā)布。

地方土地財政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革

Land Finance Restructuring, Local Industrial Structure Optimization and Land Transfer System Reform

[1]

SUN Ke-jing （The Research Centre for Dongbei University of Finance and Economics, Local Public Financial, Dalian, Laonning, 116025, China）

東北財經(jīng)大學(xué)地方財政研究中心,遼寧大連116025

文章摘要：進入21世紀以來，，土地出讓制度的市場化改革既有效刺激了我國地方經(jīng)濟的高速增長，也逐漸引發(fā)了“土地財政”、“房地產(chǎn)依賴”等威脅到地方經(jīng)濟社會科學(xué)、健康發(fā)展的負面效應(yīng)。針對以上問題的解決，現(xiàn)有文獻多集中于財政體制改革深化、房地產(chǎn)政策調(diào)整和土地出讓方式與稅收制度創(chuàng)新等方面的研究，但缺乏系統(tǒng)性的實證分析與佐證。本文采用2000～2010年中國省級面板數(shù)據(jù)，構(gòu)建由地方財政土地依存度、地方產(chǎn)業(yè)結(jié)構(gòu)、地方財政收支缺口、地方債務(wù)增長四個內(nèi)生變量組成的聯(lián)立方程，展開對彼此間關(guān)系的檢驗與估計。研究結(jié)果表明，現(xiàn)行財政體制并非是引發(fā)地方土地財政與產(chǎn)業(yè)結(jié)構(gòu)失調(diào)問題的核心要素，而城鎮(zhèn)化發(fā)展規(guī)律則是主因。同時，房地產(chǎn)行業(yè)的擴張是縮小地方財政缺口的重要力量。地方財政的土地依賴與房地產(chǎn)投資倚重都促進了地方債務(wù)的增長，而債務(wù)增長本身已超越土地資源的稀缺性。根據(jù)研究結(jié)論，本文指出，只有從法律層面到實踐機制全方位的土地出讓制度變革，并輔之以地方財稅管理制度改革和產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化，地方經(jīng)濟發(fā)展才能真正邁向“后土地財政”時代。

Abstr：In the 21st century, effective market-oriented reform of the land transfer system has stimulated the rapid growth of the local economy. But the reform has some negative effects on the healthy development of the local economic and social sciences, such as ＂land finance＂,＂ real estate dependency＂, etc. In order to solve the above problems, most scholars concentrated on the researches of the financial system reform, the real estate policy adjustment, the land transfer and the tax system innovation. As most of the documents pointed out, the practice fact of gathering of the property rights and the delegation of expenditure responsibilities, caused by the tax-sharing system, is one of the original causes of land finance. However, the policy makers are always stuck in this dilemma in the game among the real estate developer, banking system and the government, Although many scholars have already noticed the land transfer system and local tax system will become the key in solving the tough nut, the research perspective is always limited to their own area. It is lack of inherently systematic empirical analysis and evidence relat- ed to the way of local growth and sustainable development. In this essay, it quotes the 2000 -2010 Chinese provincial panel data, builds simultaneous equations with four endogenous variables, which are the local financial dependence on land, the local industrial structure, the local fiscal revenue and expenditure gap, and the increased local debt, and demonstrates the relations between each other. The index variables involved in simultaneous equation can be divided into local fiscal risk assessment, financial system and local industrial structure in general. Fiscal risk assessment cont

文章關(guān)鍵詞：

Keyword：:land finance local industrial structure land transfer system financial system

課題項目：教育部人文社會科學(xué)項目“地方財稅體制優(yōu)化視角下的土地出讓制度變革研究”（12YJC790167）;遼寧省教育廳人文社會科學(xué)重點研究基地專項項目“新政治經(jīng)濟學(xué)與中國公共預(yù)算管理模式革新--地方公共產(chǎn)品有效供給的中國式底層設(shè)計”（ZJ2013036）;國家社會科學(xué)基金項目“土地財政轉(zhuǎn)型視角下的地方財政體制優(yōu)化研究”（11CJY089）.

作者信息：會員可見

  本文關(guān)鍵詞：地方土地財政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革，由筆耕文化傳播整理發(fā)布。