【作者】 刘康；

【导师】 吴群；

【作者基本信息】 南京农业大学 ， 土地资源管理， 2016， 硕士

【摘要】 毋庸置疑,分税制财税体制改革以来的近20年是我国地方政府土地财政行为产生和扩张的阶段,也是地区经济发展高度依赖土地财政的时期。然而,地方政府土地财政行为是一种不可持续的短期行为,对社会经济发展产生了显著的扭曲效应,饱受学者与大众的指责和诟病。2014年,中央提出从财权事权划分、税收制度和预算制度三个方面全面推进新一轮财税体制改革,那么,财税体制变迁与土地财政之间存在什么样的关系?分税制财税体制改革对地方政府土地财政行为产生了什么样的影响?在新一轮财税体制改革的背景下,地方政府土地财政行为将发生什么样的变化?是彻底放弃还是策略调整?本研究将在此背景下,基于财税体制改革、土地财政及现代经济理论,构建“财税体制—中央地方利益分配—地方政府行为”的理论分析框架。首先,探究财税体制变迁下,中央地方政府利益格局变化及地方政府所做出的土地利用行为响应,同时理论分析和实证检验财税体制变迁与地方政府土地财政的关系。其次,建立财税体制框架条件下的地方政府利益最大化行为选择模型,从财政分权、税收制度和预算制度三个方面探讨分税制财税体制改革对地方政府不同类型土地财政行为的影响,利用全国省际间的面板数据,对地方政府不同类型土地财政行为及影响因素进行系统深入的实证研究。最后,在此基础上,构建一个地方政府土地财政行为选择模型,探讨新一轮财税体制改革对地方政府不同类型土地财政行为的影响,并据此提出相应的政策建议。本文的主要研究内容与结果有:1.财税体制变迁对地方政府土地利用及土地财政影响分析回顾我国财税体制变迁的历程,分析在不同阶段的财税体制下中央地方政府利益格局变化及地方政府所做出的土地利用行为响应,同时理论探讨财税体制变迁与地方政府土地财政之间的关系,并利用2000-2014年全国省际面板数据,采用面板协整分析和格兰杰因果检验方法,实证检验财税体制变迁与地方政府土地财政之间的关系。2.分税制财税体制改革对地方政府土地财政行为影响分析首先从财政分权、税收制度和预算制度三个方面理论分析探讨,分税制改革以来形成的现行财税体制对地方政府不同类型土地财政行为的影响机理,然后依据理论分析从这三个方面提出5个不同的假说,最后利用2000-2014年全国省际间的面板数据构建计量模型,对地方政府不同类型土地财政行为及影响因素进行系统深入的实证研究,并验证相应的理论假说。假说1.财政分权改革后,中央上收财权下放事权,导致地方政府财权事权不相符,财政压力不断增大,为了弥补财政缺口,地方政府通过土地财政行为预算内获取土地相关税收(土地财政Ⅱ),预算外获取土地出让金(土地财政Ⅰ)和土地融资贷款(土地财政Ⅲ);假说2.租税的不同特性影响了地方政府偏好,使得其偏好土地出让行为(土地财政Ⅰ)大于土地税收行为(土地财政Ⅱ);土地出让金监管力度的加强,也促进了其对土地融资行为(土地财政Ⅲ)偏好的上升;假说3.中央地方税权配置的选择,导致给予地方政府税源多与土地相关,进而影响地方政府税收偏好,使其通过大力经营城市土地,以土地税收行为来获取土地相关税收(土地财政Ⅱ);假说4.预算机制的软约束,导致地方政府预算外收支得不到有力监管和约束,使得其通过土地出让行为和土地融资行为获取预算外的土地出让金(土地财政Ⅰ)和土地融资贷款(土地财政Ⅲ);假说5.预算机制的限制,使得地方政府散失了自由发债的权力,进而只能通过土地融资行为,以隐形的地方融资平台来获取土地融资贷款(土地财政Ⅲ)。3.新一轮财税体制改革对地方政府土地财政行为影响分析首先,从财权事权改革、税收制度改革和预算制度改革三个方面剖析新一轮财税体制改革方案内容,将其与现行财税体制进行比较,重点分析改革前后中央地方财税关系和利益分配格局的变化。其次,基于“财税体制—中央地方利益分配—地方政府行为”的分析框架,构建一个地方政府行为选择模型,尝试对地方政府土地财政行为的特征进行描述,并利用该模型探讨新一轮财税体制改革对地方政府不同类型土地财政行为的影响,最后据此提出相应的政策建议。通过理论分析和实证研究,本文主要得到以下研究结果:(1)财税体制变迁与地方政府土地财政行为分析表明,“统收统支”阶段地方政府没有财政自主权和政治激励,对土地占用较少;“财政包干”制度调动了地方政府发展经济的积极性,使得乱占滥用土地问题突出;“分税制”阶段地方政府以“经营城市土地”获取土地财政收入,导致城市建设用地规模迅速扩张。分税制财税体制与地方政府土地财政之间相互影响,存在双向因果关系,同时二者又存在长期均衡与互相反馈的关系,但这种关系存在着显著的地区差异,全国和东部地区存在长期均衡和互为因果关系,而西部地区只存在长期均衡和单向因果关系。(2)分税制财税体制改革与地方政府土地财政行为分析表明,财权事权的不匹配,导致地方财政压力不断增大,在地区经济增长和晋升压力的迫使下,地方政府通过预算内获取土地相关税收(土地财政Ⅱ),预算外获取土地出让金(土地财政Ⅰ)和土地融资贷款(土地财政Ⅲ)的土地财政行为来缓解财政压力;由于租税不同的特性和地方政府不同的目标效用函数,地方政府对三种土地财政的偏好关系为:土地财政Ⅲ的偏好>土地财政Ⅰ的偏好>土地财政Ⅱ的偏好;税权配置的不合理,使得地方政府税源多与土地相关,进而导致地方政府对土地相关税收过分的偏好,使其通过大力经营城市土地,以土地税收行为来获取更多的土地相关税收(土地财政Ⅱ);预算制度的软约束,使得地方政府预算外收支得不到有力监管和约束,激励地方政府通过土地出让行为和土地融资行为获取预算外的土地出让金(土地财政Ⅰ)和土地融资贷款(土地财政Ⅲ);同时,由于预算制度的限制,地方政府不能够根据需要发行债券,迫使其通过“以地融资”的方式来获取土地融资贷款(土地财政Ⅲ)。(3)新一轮财税体制改革与地方政府土地财政行为研究表明,新一轮改革将从财政关系、税收制度和预算制度三个方面影响土地财政行为。在此改革背景下,地方政府不会彻底放弃土地财政行为,而是根据制度的变化进行行为策略的调整,地方政府土地出让行为将会明显减少;土地融资行为也将会减少甚至消失,转向通过发行地方债来满足融资需求;土地税收行为将会进行调整,转向依靠房产税等土地财产性税收收入,土地财政的主要模式将转向预算内的土地财政收入。(4)依据前文的理论分析和实证结果,提出从以下几方面来治理地方政府土地财政行为:调整中央地方财政关系,匹配地方政府的财权与事权;合理配置税权,构建地方土地财产税收体系;强化预算约束力度,拓宽地方政府融资渠道;完善土地出让制度,调整政绩考核目标。本文在分析财税体制改革对地方政府土地财政行为影响时,没有考虑土地制度、地方政府考核等因素变化的影响,因此如何统筹考虑这些因素,更加全面细致的分析土地财政行为仍亟待进一步研究。另外,由于新一轮财税体制改革刚开始,本研究受限于缺少研究数据,只是运用数理分析方法探究了新一轮财税体制改革对土地财政行为的影响,并没有运用现实数据加以实证检验。因此随着新一轮财税体制改革的推进,后续研究可以运用现实数据进行实证研究。更多还原

【Abstract】 Needless to say,nearly 20 years since the reform of the tax system is the taxation of the financial behavior of local government land and expansion phase,but also economic development in the region is highly dependent on the land during the fiscal.However,the local government land is an unsustainable fiscal behavior of short-term behavior,socio-economic development have had a significant distorting effects,suffering and scholars and the general public accusations criticized.In 2014,the central proposed from financial powers,the tax system and budget system for promoting a new round of reform of the fiscal and taxation system,three aspects,then,change the fiscal and taxation system and what kind of relationship between land finance?The fiscal and taxation system reform of local government land finance behavior produced what kind of impact?Under the background of the new reform of the fiscal and taxation systems,land finance of local government behavior will change what kind of?Is to give up or strategy adjustment?In this context,based on the fiscal and taxation system reform,land finance and modern economic theory,build "the fiscal and taxation systems,the distribution of local interests,local governments behavior" theoretical analysis framework.First,explore the taxation system vicissitude,the central and local government changes in the pattern of interests and local government land-use behavior made in response,while theoretical analysis and empirical relationship between fiscal and taxation system changes and local government land finance.Secondly,the establishment of local government interests and taxation under the institutional framework conditions maximizing behavior selection model,from fiscal decentralization,tax system and budget system to investigate the effects of the tax system and taxation reform local government fiscal behavior of different types of land in three aspects,the use of provinces panel data interpersonal,financial behavior of different types of land and influencing factors of local government system in-depth empirical research.Finally,on this basis,build a local government land fiscal behavior selection model to explore the impact of a new round of reform of taxation of local government fiscal behavior of different types of land,and put forward policy recommendations.The main contents and results of this paper are:1.Analysis of the influence of the fiscal and tax system changes on land use and local government land financeRecalling the history of taxation system change analyzed at different stages of the taxation system of land-use behavior patterns of local government changes in the interests of central and local government made a response,while the institutional change theory to explore the relationship between taxation and local government land finance,and of 2,000-2014 national inter-provincial panel data,using panel cointegration analysis and Granger causality test,empirical relationship between the fiscal and taxation system ehanges and local government land finance.2.Analysis of the influence of the tax system and taxation reform on local government finance land behaviorFirst,from the fiscal decentralization.tax system and budget system to explore three aspects of theoretical analysis,the impact of the current taxation system since the mechanism of formation of the tax reform of local government fiscal behavior of different types of land,and then on the basis of theoretical analysis from the three aspects put forward five different hypotheses.Finally,2000--2014 national inter-provincial panel data to build econometric models for different types of behavior and influencing factors of land finance local government systems in-depth empirical study and verify the corresponding theoretical hypothesis.Hypothesis 1.Since the tax system reform,received on the central financial decentralization of powers and lead to local government financial authority and powers does not match,financial pressure is increasing,in order to make up the financial gap,local government access to land-related taxes(land finance Ⅱ budget through land financial behavior),extra-budgetary obtain land transfer(land finance Ⅰ)and land financing loans(land finance Ⅲ);Hypothesis 2.The tax impact of the different characteristics of the local government preferences,so that it acts Preference land(land finance Ⅰ)is greater than the land tax behavior(Land Finance Ⅱ);strengthen supervision of land transfer,also contributed to its finnancing on Land(land Finance Ⅲ)increased preference;Hypothesis 3.The central hypothesis of local taxes right allocation choice,leading to give local governments more revenue sources associated with land,thereby affecting local government tax preferences,passed through a strongly urban land management,land tax behavior to obtain land-related taxes(Land Finance Ⅱ);Hypothesis 4.Budget Mechanism soft constraints,resulting in local government and extra-budgetary revenue and expenditure without strong regulatory constraints,making it get extra land transfer(land finance Ⅰ)and land financing behavior by land and land financing behavior(land Finance Ⅲ);Hypothesis 5.Budget limitation hypothesis mechanisms such local government bonds lost the power of freedom,and then only by land and financing behavior,invisible to local financing platform loans to finance the acquisition of land(land finance Ⅲ).3.The new round of reform of taxation impact analysis of local governments land financial behaviorFirst,property rights reform,institutional reform and budget reform the tax system analyzes three aspects of the new round of fiscal and taxation reform program content,which is compared with the existing taxation system,before and after the reform focuses on the relationship between central and local tax benefits distribution pattern.Secondly,based on the "taxation system-the central allocation of local interest-the local government act"analytical framework to build a local government behavior selection model,try to fiscal behavior of local government land features described,and use this model to explore a new round of fiscal and taxation system impact of the reform of local government fiscal behavior of different types of land.Finally,put forward the corresponding policy recommendations accordingly.Through theoretical analysis and empirical research,results show as following:(1)Changes in fiscal and taxation system and local government land finance behavior analysis shows that the "unified revenue and expenditure" stage no fiscal autonomy of local governments and political incentives,less land occupation;"fiscal responsibility" to mobilize the local government positive,leading to the indiscriminate use of land issues outstanding;after "tax system,reform,local government "city land" access to land revenue,leading to the rapid expansion of urban construction land.The interaction between the tax system and taxation system and local government finance land,two-way causal relationship,but both at the same time long-term equilibrium relationship with each other feedback,but the long-term equilibrium relationship exists significant regional differences in the country and the eastern region and mutually reinforcing,while the western region there is only a one-way causal relationship and long-term equilibrium.(2)The tax system reform of taxation and local government fiscal behavior analysis shows that land,property rights powers do not match,resulting in local fiscal pressures increasing,forcing the promotion of regional economic growth and pressure,the local government budget through access to land-related taxes(land Finance Ⅱ),to obtain extra land transfer(land finance Ⅰ)and land financing loans(land Finance Ⅲ)of land to ease the financial pressure on fiscal behavior;the tax different characteristics and different target local government utility function,where preference relationship between the three government land finance as follows:land Finance Ⅲ preferences>land Finance Ⅰpreferences>land Finance Ⅱ preferences;tax right allocation unreasonable,so that more local government revenue sources associated with the land,which led to local governments excessive land-related tax preferences,passed through a strongly urban land management,land tax behavior to gain more land-related taxes(land Finance Ⅱ);soft budget constraint system,so without strong local government extra-budgetary revenue and expenditure supervision and restraint,to encourage them to acquire land through extrabudgetary financing behavior and the behavior of the land transfer land(land finance Ⅰ)and land financing loans(land finance Ⅲ);at the same time,due to the budget system,the local government can not be required issuing bonds,forcing it through the "land finance"approach to financing the acquisition of land(land finance Ⅲ).(3)A new round of reform of taxation and local government fiscal behavior research shows that land,a new round of reform from fiscal relations,tax system and budget system three aspects of the impact of land financial behavior.In the background of this reform,the local government will not completely abandon the land finance act,but adjusted according to changes in Behavior the policy system,the local government land transfer Behavior will be significantly reduced;land Financing Activities will also be reduced or even disappear,steering through issuance of local bonds to meet financing needs;land tax behaviors will be adjusted to relying on real estate property tax,land tax revenue,the main mode of land finance will shift to land revenue budgeted.(4)On the basis of theoretical analysis and empirical results earlier proposed the following aspects to govern local government land financial behavior:adjustment of the central-local fiscal relations,matching local government financial authority and powers;rational allocation of tax rights,build local real property tax system;strengthening budget constraints,broadened the local government financing;improve the land transfer system,adjust performance evaluation goals.In this paper,the analysis of the reform of taxation on the financial behaviors of local government land without considering the impact of the land system,the local government assessment and other factors change,so how these factors into consideration,a more comprehensive and detailed analysis of local government finance land still needs to behaviors further research.In addition,a new round of fiscal and tax reform is just beginning,limited by a lack of research data,this study is using mathematical analysis method to explore the new reform of the fiscal and taxation systems influence on land finance behavior,is not empirically using the real data.So along with the advancement of the new reform of the fiscal and taxation systems,future research can use real data for empirical research.更多还原