【作者】 罗娟；

【导师】 曹燕萍；

【作者基本信息】 湖南大学 ， 财政学， 2012， 硕士

【摘要】 二十一世纪以来，“土地财政”逐渐受到普遍关注，并成为热点话题。随着土地出让收益规模的不断膨胀，地方政府越发依赖“土地财政”，这缓解了地方财政的收支缺口，但也由此引发诸多弊端。随着地方政府对“卖地”偏好的加深，我国耕地面积逐年减少，粮食安全受到威胁，由于强征、强迁等行为导致的社会矛盾也日益突出。更严重的是，这条增加财政收入的捷径具有不可持续性和周期性，给地方政府带来了极大的财政风险和金融风险。如果现有地方政府过度依赖“土地财政”的局面不能改变，新一轮的“圈地”热潮势必会加速推动，城市的无序扩张也会加剧，这将严重制约我国城市经济的可持续发展。因此，如何摆脱地方政府对“土地财政”的偏好，使地方政府拥有充足的财政收入以保障城市化建设，是我国现阶段面临的严峻问题。因此，通过对我国地方政府“土地财政”的研究，并提供解决问题的有效措施，具有非常重要的现实意义。基于引发“土地财政”的深层次原因，主要包括分税制改革的不彻底导致地方财政缺口过大、现行土地制度下政府对土地的一级垄断权、土地出让收益分配机制的不合理和以经济指标为重点的政绩考核制度等因素，科学地提出我国土地财政转型的路径选择。首先，深化我国当前的财税体制改革，消除“土地财政”产生的根本原因。合理划分中央与地方的事权，使之与各级政府的财力相匹配，缩小地方政府财政收支的缺口；并建立起稳定的地方税体系，使地方财政收入具有可持续性；与此同时，必须完善我国的财政转移支付制度，不仅要调节中央与地方的财政关系，还要保持各地方政府之间的横向均衡，使我国的经济和社会都和谐进步。其次，完善与“土地财政”相关的制度建设，遏制“土地财政”的制度诱因。主要包括：规范土地出让金和土地税费的征收管理及使用；改土地批租制为土地年租制，维护土地与财政资源的代际公平；改革城乡二元的土地制度，完善土地使用权制度；完善土地收益分配机制，均衡各方利益，降低社会风险；完善以增强公民福利为指向的官员政绩考核机制。当然，这些改革措施必须多管齐下，相互配合与协调，才能让地方政府彻底摆脱对“土地财政”的偏好，形成可持续的财政模式。更多还原

【Abstract】 Since twenty-first century,"land finance" has received widespread attention, andbecome a hot topic. With unceasing expansion of the proceeds of land transfer scale,the local government is more and more dependent on "land finance", which alleviatesthe local finance income gap, but also caused many disadvantages. With the localgovernment to "sell" preference to deepen, area of our country farmland is decreasingyear by year, food safety is browbeaten, forced migration, due to strong behavior ledto social contradictions have become increasingly prominent.What is more serious isthat, the shortcut that increase financial revenue has not sustainable and periodic, butbrought local government great financial risk and financial risk. If the existingsituation that local government excessive dependence on "land finance" can not go tochange, will promote a new round of "enclosure" upsurge, aggravated disorderlyexpansion of city, restrict our city economy sustainable development.Therefore, howto get rid of the local government’s preferences of "land finance", and protect thelocal government have sufficient revenues to city construction, is serious problemsour country faces at present. Through to transition research on “land financial”,provide an effective way to solve these problems, have important real significance.Based on the cause of "land finance" reason on deep administrative levels,including large local fiscal gap resulted from the uncompleteble reform of the taxsystem, a land monopoly of government under the existing land system, land transferincome distribution mechanism is unreasonable and performance evaluation systemfocus on economic index and other factors, put forward scientifically path selectionfor “land finance” transformation.First, deepen our current tax system reform,eliminate the "land finance" root causes. Reasonable division of the central and localauthorities, and make it match with government finance, reduce local governmentfiscal gap. Establish a stable system of local tax, form sustainable local financeincome.At the same time, must improve our fiscal transfer payment system, not onlyto adjust the central and local government relations, but also to maintain the localgovernment between horizontal equilibrium, so that our country’s economy andsociety harmonious would get development.Secondly, improve the systemconstruction about "land finance" to curb the system incentives of "land finance".Mainly include: normative the management and use of land leasing and land tax collection; instead the land leasing system for land annual rent system, safeguard theland and financial resources intergenerational equity; reform of urban-rural landsystem, perfect the system of the right to land use; perfect the mechanism of landrevenue allocation, balancing the interests of all parties, to reduce the social risks;perfect officials’ achievement assessment mechanism which for point of the welfare ofcitizens.Of course, these reform measures must be multi-pronged, mutual cooperationand coordination, in order to allow local governments to rid itself of the "landfinance" preferences, form a sustainable financial model.更多还原