本文關鍵詞： 土地財政 分稅制 財政分權 地方政府　出處：《西北師范大學》2013年碩士論文　論文類型：學位論文

【摘要】：土地財政在為地方經濟發(fā)展提供財力支持的同時，也引發(fā)了諸如房地產畸形發(fā)展、耕地嚴重流失、失地農民福利水平下降等問題，同時也影響社會的穩(wěn)定以及經濟的健康和可持續(xù)發(fā)展。本論文從我國地方政府的土地財政的現狀、規(guī)模出發(fā)，對土地出讓金及土地稅收等相關數據進行分析，結合土地財政對土地的利用、城市化的發(fā)展、產業(yè)結構的形成和房價的上漲造成的嚴重影響，進一步指出了土地財政對未來經濟發(fā)展、社會穩(wěn)定存在潛在的風險。基于以上現狀的研究，得出土地制度的缺陷、城市化的推進以及土地財政背后的巨大利益的是地方政府如此熱衷于土地財政的一般原因。緊接著從財政分權的角度運用大量的數據分析財政分權的制度設計缺陷是土地財政形成的重要原因。 本文在行文上分為六個部分： 第一部分是導論部分，主要介紹了本論文的研究背景、意義、國內外的研究現狀、作者的研究思路和研究方法。 第二部分簡單介紹了治理土地財政的理論基礎：財政分權理論和地租理論。 第三部分描述了土地財政的現狀，界定土地財政的概念，描繪了近幾年來土地財政的規(guī)模迅猛擴張，介紹了土地財政的影響和對未來的風險。 第四部分重點分析了土地財政形成的一般原因是：土地制度的缺陷，城市化迅猛推進，土地財政帶來的巨大利益和官員激勵機制的扭曲。 第五部分重點介紹了土地財政形成的重要原因，運用大量的圖表和表格的描繪了財政分權制度設計缺陷的五個方面：財權與事權的不對稱、地方政府缺乏發(fā)債權、預算軟約束、地方政府缺乏主體稅種和轉移支付的不完善。 第六部分從財政分權的角度提出了相應的建議包括：包括重新定義事權和財權，，明確各級政府的職責所在；建設地方政府的主體稅系，增加地方財力；強化預算約束，減少土地財政收入的任意支配；發(fā)行地方債，增加地方政府的籌資渠道以及完善轉移支付制度，使各級地方政府獲得所需資金。
[Abstract]:Land finance not only provides financial support for local economic development, but also causes problems such as abnormal development of real estate, serious loss of cultivated land, decline of welfare level of landless farmers, and so on. At the same time, it also affects the stability of the society and the healthy and sustainable development of the economy. This paper analyzes the land transfer fees and land tax data from the current situation and scale of land finance of local governments in China. Combined with the land finance to land use, the development of urbanization, the formation of industrial structure and the rise of housing prices caused by the serious impact, further pointed out that land finance on the future economic development. There are potential risks to social stability. Based on the above research, the defects of land system are obtained. The promotion of urbanization and the huge interests behind land finance are the general reasons why local governments are so keen on land finance. Then, from the perspective of fiscal decentralization, the author analyzes the lack of institutional design of fiscal decentralization by using a large amount of data. Subsidence is an important reason for the formation of land finance. This paper is divided into six parts: The first part is the introduction part, mainly introduces the research background, the significance, the domestic and foreign research present situation, the author's research thought and the research method. The second part briefly introduces the theoretical basis of land finance governance: fiscal decentralization theory and land rent theory. The third part describes the present situation of land finance, defines the concept of land finance, describes the rapid expansion of land finance in recent years, and introduces the impact of land finance and the risks to the future. In the 4th part, the author analyzes the general reasons for the formation of land finance: the defects of land system, the rapid development of urbanization, the huge benefits brought by land finance and the distortion of official incentive mechanism. Part 5th focuses on the important reasons for the formation of land finance, using a large number of charts and tables to describe the five aspects of the design defects of fiscal decentralization system: the asymmetry between financial power and administrative power. The local government lacks the right to issue bonds, the soft budget constraint, the local government lacks the main taxes and the imperfection of transfer payment. The 6th part puts forward the corresponding suggestions from the angle of fiscal decentralization, including: redefining the administrative power and the financial power, and clarifying the responsibilities of the governments at all levels; Construct the main tax department of the local government and increase the local financial resources; Strengthening budgetary constraints and reducing the discretionary use of land revenue; Issue local debt, increase the financing channels of local government and improve the transfer payment system, so that local governments at all levels can obtain the necessary funds.
【學位授予單位】：西北師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.2

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