【摘要】：近年來,土地財政問題逐漸受到國家和社會的廣泛關(guān)注,隨著我國城鎮(zhèn)化的穩(wěn)步推進和經(jīng)濟社會的持續(xù)發(fā)展,土地扮演著“啟動器”和“發(fā)動機”的雙重作用,具有以地生財和以地融資的功能。土地財政模式對增加地方政府可支配收入、推動城市基礎(chǔ)設(shè)施建設(shè)、保障居民民計民生起到了積極作用。但隨著地方政府對土地財政的依賴程度不斷提高,土地財政的弊端逐漸顯現(xiàn),財政風(fēng)險、金融風(fēng)險、產(chǎn)業(yè)風(fēng)險、社會風(fēng)險不斷加大。本文以天津市為例,采取文獻研究法、調(diào)查研究法、定性和定量分析相結(jié)合、理論和實踐相結(jié)合的研究方法,對地方政府土地財政的成因、規(guī)模、弊端、可持續(xù)性進行研究,在此基礎(chǔ)上提出提高天津市土地財政可持續(xù)性的措施和建議。首先,明確土地財政的內(nèi)涵及構(gòu)成,從土地財政收入、支出入手,從制度性因素以及經(jīng)濟性因素兩方面深入研究土地財政產(chǎn)生以及土地財政依賴的原因。其次,以天津市土地財政收支數(shù)據(jù)為基礎(chǔ),以收入規(guī)模、支出結(jié)構(gòu)等內(nèi)容為切入點,較為詳實的對天津市土地財政現(xiàn)狀、特點以及依賴情況進行了分析,總結(jié)出天津市土地財政可持續(xù)發(fā)展面臨的存量可出讓土地減少、建設(shè)項目盲目擴張、建設(shè)資金過度依賴土地出讓收入、政府債務(wù)風(fēng)險增加、市與區(qū)縣事權(quán)與支出責任不匹配等困境。最后,結(jié)合天津市實際情況,就如何提高天津市土地財政可持續(xù)性提出合理收儲和出讓土地、科學(xué)理性安排建設(shè)項目、積極推進房產(chǎn)稅改革、推進基礎(chǔ)設(shè)施管理體制下放、加強政府績效考核等方面的政策建議。
[Abstract]:In recent years, the problem of land finance has been paid more and more attention by the state and society. with the steady progress of urbanization and the sustainable development of economy and society in our country, land plays the dual role of "initiator" and "engine", and has the function of making money from land and financing by land. The land finance model has played a positive role in increasing the disposable income of local governments, promoting the construction of urban infrastructure and ensuring the livelihood of the people. However, with the increasing dependence of local governments on land finance, the drawbacks of land finance gradually appear, financial risks, industrial risks, social risks continue to increase. Taking Tianjin as an example, this paper adopts the methods of literature research, investigation and research, qualitative and quantitative analysis, and the combination of theory and practice to study the causes, scale, disadvantages and sustainability of local government land finance, and on this basis, puts forward some measures and suggestions to improve the sustainability of land finance in Tianjin. First of all, to clarify the connotation and composition of land finance, from the land financial income, expenditure, from the institutional factors and economic factors in-depth study of the emergence of land finance and the reasons for land finance dependence. Secondly, based on the data of Tianjin land finance revenue and expenditure, taking the income scale, expenditure structure and other contents as the breakthrough point, this paper analyzes the present situation, characteristics and dependence of Tianjin land finance in detail, and sums up that the stock transferable land that Tianjin land finance sustainable development faces is reduced, the construction project expands blindly, the construction fund relies too much on the land transfer income, and the risk of government debt increases. City and district and county power and expenditure responsibility do not match and other dilemmas. Finally, according to the actual situation of Tianjin, this paper puts forward some policy suggestions on how to improve the sustainability of land finance in Tianjin, such as reasonable land collection and transfer, scientific and rational arrangement of construction projects, active promotion of property tax reform, decentralization of infrastructure management system, strengthening government performance appraisal and so on.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F301.0;F812.4

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