本文選題：土地財(cái)政　切入點(diǎn)：規(guī)模估算　出處：《蘇州大學(xué)》2014年碩士論文

【摘要】：改革開(kāi)放以來(lái)，我國(guó)經(jīng)濟(jì)年均增長(zhǎng)率逼近10%，城鎮(zhèn)化率也從1978年的17.9%飆升至2013年的53.7%，與其他經(jīng)濟(jì)體高速發(fā)展和快速城市化的特點(diǎn)相比，土地在我國(guó)扮演了“啟動(dòng)器”和“發(fā)動(dòng)機(jī)”的雙重作用：地方政府一方面“以地生財(cái)”，通過(guò)高價(jià)土地發(fā)展房地產(chǎn)業(yè)推動(dòng)城市化、通過(guò)低價(jià)土地招商引資加快工業(yè)化；另一方面“以地融資”，通過(guò)成立土地儲(chǔ)備中心等機(jī)構(gòu)利用土地抵押獲得融資，為基礎(chǔ)設(shè)施建設(shè)注入巨額資金。這種“以地謀發(fā)展”的土地財(cái)政模式適應(yīng)了追趕式階段快速發(fā)展的需求，但暗藏風(fēng)險(xiǎn)、危機(jī)四伏，是我國(guó)經(jīng)濟(jì)未來(lái)可持續(xù)發(fā)展的巨大隱患，值得關(guān)注。本文對(duì)我國(guó)地方政府土地財(cái)政的規(guī)模、成因、危害和潛在風(fēng)險(xiǎn)進(jìn)行研究，在此基礎(chǔ)上提出治理土地財(cái)政的措施和建議。 本文首先將土地財(cái)政的構(gòu)成分為國(guó)有土地使用權(quán)出讓收入、與土地相關(guān)的土地直接稅和土地間接稅收入、土地行政事業(yè)性收費(fèi)和“以地融資”抵押貸款收入三個(gè)部分，在此基礎(chǔ)上根據(jù)現(xiàn)行財(cái)稅體系確定中央和地方的分成比例，對(duì)地方政府2003-2011年土地財(cái)政規(guī)模進(jìn)行了合理而全面的估算。2003-2011年間，土地財(cái)政規(guī)模迅速膨脹，地方政府對(duì)土地有很強(qiáng)的自由支配權(quán)并從中獲得了巨大收益。 其次，結(jié)合地方政府競(jìng)爭(zhēng)行為，從“二元”土地制度、分稅制改革不徹底、政績(jī)考核制度三個(gè)方面深入闡述土地財(cái)政的制度性成因，，并利用土地財(cái)政與經(jīng)濟(jì)增長(zhǎng)、財(cái)政收支缺口的實(shí)證檢驗(yàn)，證實(shí)地方政府對(duì)土地財(cái)政的高度依賴(lài)確實(shí)存在。接下去分析了土地財(cái)政造成的拆遷補(bǔ)償糾紛、行政腐敗等現(xiàn)實(shí)危害和政府債務(wù)、金融等潛在風(fēng)險(xiǎn)。 最后，對(duì)上述分析研究的結(jié)論進(jìn)行概括，結(jié)合土地財(cái)政的成因，提出完善公有制下的“二元”土地制度、深化財(cái)稅體制改革和加快轉(zhuǎn)變政府職能、完善發(fā)展成果考核評(píng)價(jià)體系這三個(gè)方面的政策建議。
[Abstract]:Since the reform and opening up, the average annual growth rate of China's economy has approached 10%, and the urbanization rate has soared from 17.9% in 1978 to 53.7% in 2013, compared with the characteristics of rapid development and rapid urbanization in other economies.Land plays a dual role of "starter" and "engine" in our country: on the one hand, local governments "make money by land", promote urbanization by developing real estate industry with high-priced land, and speed up industrialization by attracting investment from low-price land;On the other hand, "land financing", through the establishment of land reserve center and other institutions to use land mortgage to obtain financing, for infrastructure construction injection of huge funds.This land finance model of "land for development" adapts to the demand of rapid development in the catch-up stage, but the hidden risks and dangers are a great hidden danger for the sustainable development of our country's economy in the future, which is worthy of attention.This paper studies the scale, cause, harm and potential risk of local government land finance in China, and puts forward some measures and suggestions for land finance management.In this paper, the composition of land finance is divided into three parts: the income from the transfer of state-owned land use right, the land direct tax and the land indirect tax income, the land administration enterprise fee and the land financing mortgage loan income.On this basis, according to the current fiscal and taxation system to determine the proportion of the central and local governments, the local government 2003-2011 financial scale of land for a reasonable and comprehensive estimate. 2003-2011, the scale of land finance expanded rapidly.Local governments have strong free control over land and have made huge gains from it.Secondly, based on the competition behavior of local government, the paper expounds the institutional causes of land finance from three aspects: "dual" land system, incomplete tax system reform, and achievement assessment system, and makes use of land finance and economic growth.The empirical test of the gap between revenue and expenditure proves that the local governments rely heavily on land finance.Then the paper analyzes the real harm caused by land finance, such as compensation dispute of demolition, administrative corruption and potential risks such as government debt, finance and so on.Finally, the conclusion of the above analysis and research is summarized, combining with the causes of land finance, the author proposes to perfect the "dual" land system under public ownership, to deepen the reform of fiscal and taxation system and to speed up the transformation of government functions.The policy suggestion of perfecting the evaluation system of development achievement.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.41;F301.1

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