【作者】 王海峰；

【导师】 孙琳；

【作者基本信息】 复旦大学 ， 税务（专业学位）， 2014， 硕士

【摘要】 1994年的分税制改革是我国财政税收体制的一次重大变化,其重新调整了中央政府和地方政府的财政收支关系,形成了中央财力较强而地方财力较弱的事实,产生的影响延续至今。另一方面,从20世纪90年代末起,土地财政作为新兴产物开始成为地方政府财政收入的组成部分,所占比重不断提升。地方政府通过对土地资源的运作,自身有限的财源得以扩展,导致近年来各地土地财政有愈演愈烈之势。为了了解地方政府真实的财政现状,’探求分税制对土地财政影响,笔者对我国中部地区某市进行了调研,其间走访了该市财政局、城市建设投资公司(土地储备供应中心),运用访谈法和文献调查法,搜集了相关一手资料,形成了本文的研究基础。后期,笔者通过对调研成果的整理、分析和思考,完成了对本文的撰写。本文首先对某市土地财政现状进行了简述,从土地出让金、土地融资和土地税收方面对当地土地财政规模进行了评估；紧接着从分税制的视角,探讨了该市土地财政的成因,论证了分税制下地方政府土地财政产生的必然性。在对该市公共预算收支及土地财政情况全面认知的基础上,本文进一步提出了当地政府尚面临的三大问题：地方政府财力对土地财政存在较大依赖、土地税收结构有待调整和地方融资风险缺乏可控性,并利用调研数据资料提供了相关支持、进行了深入剖析。最后,为了解决以上问题,本文提出了与之对应的三条对策建议：一是从税收分享、事权划分、转移支付拨付等方面进一步完善分税制；二是全面推进房产税试点,合理制定征收范围和税率；三是“开前门”,“堵后门”,建立规范透明的投融资机制。在对策和制度设计过程中,本文始终注重所提对策与调研城市情况的契合度和实施中的可行性,力求可以为改善地方政府财政现状起到一定作用,使其向着更稳健的方向良性发展。更多还原

【Abstract】 The tax distribution system reform in 1994 resulted in a major change in the financial tax system in our country, who readjusts the relationship between the central government and local government revenue and expenditures. Thus, it came into being the strong central financial resources as well as the weak local financial ones, whose influence has continued till now. On the other hand, since the late 1990 s, the land finance, as emerging product, has become an indispensable part of the local government revenue, and also being with a growing proportion. Through the government operating the land resources, its own originally limited sources of revenue have got rise to extension. What’s worse, the land finance has been increasingly excessive expansion in recent years.In order to getting to know the truth of financial situation of local government, and to exploring tax-distribution impact on land finance, the author picked up a typical city in central China for the survey and visited the Finance Bureau, City construction investment management co., LTD. (the land reserve and supply center). Taking advantage of interview and literature search, it successfully collected the related data, which formed the basis of this article.In the later period, this article is finished via managing and analyzing research results. To begin with, this article briefly stated the current situation of city land finance, evaluated the local land finance scale from the aspects of land, land finance and tax. Then, from the point of tax distribution system, it explores the causes of the city land finance, and demonstrates the inevitability of the land finance of local government coming up. On the basis of the comprehensive cognition in the city budgetary revenues, public expenditures and land fiscal situation, this article puts forward three major problems further that the local government is now faced with. One is the local government financial dependence on land finance. Next two are being lack of not only land tax structure adjustment but also local finance risk control. In addition to that, it provides the related countermeasure and conducts further analysis, making use of the survey data. Finally, in order to solve above problems, this article puts forward the corresponding three countermeasures. Firstly, improve tax distribution system through tax revenue sharing, the clarification of duties and transfer payment. Secondly, promote the pilot projects of Housing Property Tax, and establish reasonable scope and tax rates. Thirdly, utilize "opening the front door," "block the back door" policy, build up a standardized transparent investment and financing mechanism. In the process of countermeasures and system design, this article pays much attention to both the practicability according to the real city situation and operation feasibility. In this way, hopefully, can strive for improving local government financial situation and make it more steady and healthy.更多还原