【摘要】：過去近40年來,中國(guó)在城鎮(zhèn)化建設(shè)方面成效顯著：2014年城鎮(zhèn)化率實(shí)現(xiàn)54.8%,城鎮(zhèn)人口增長(zhǎng)到7.49億人。這其中,土地財(cái)政在推動(dòng)城鎮(zhèn)化建設(shè)過程中發(fā)揮著不可替代的作用。土地財(cái)政作為城市化發(fā)展過程中的階段性產(chǎn)物,為地方發(fā)展建設(shè)提供了巨大的融資支持。各級(jí)地方政府利用土地財(cái)政進(jìn)行地區(qū)建設(shè),完善城市基礎(chǔ)設(shè)施和公共服務(wù),推動(dòng)地方城市水平的提高。但同時(shí),嚴(yán)重依賴土地財(cái)政進(jìn)行城市建設(shè)引發(fā)許多問題,賣地財(cái)政帶來政府財(cái)政金融風(fēng)險(xiǎn)、土地腐敗尋租、貧富差距等一系列問題。因此,在新型城鎮(zhèn)化建設(shè)背景下,探討土地財(cái)政問題治理,逐步擺脫對(duì)土地財(cái)政的依賴,是地方政府提高城市發(fā)展質(zhì)量的當(dāng)務(wù)之急。本論文的目的在于在新型城鎮(zhèn)化背景下完善地方政府土地財(cái)政模式,優(yōu)化政府財(cái)稅渠道,為相關(guān)政策調(diào)整提供理論依據(jù)。本文以土地財(cái)政的治理方案為視角,從財(cái)稅體系,地方融資平臺(tái)建設(shè)及資金保障等方面展開對(duì)土地財(cái)政治理問題的研究。本文除緒論外,主要分為五章,第一章主要是介紹基本概念及相關(guān)理論。本章節(jié)著重對(duì)研究中需要使用的幾個(gè)重要概念進(jìn)行內(nèi)涵和外延的界定,同時(shí)對(duì)財(cái)政分權(quán)理論、科斯制度經(jīng)濟(jì)學(xué)理論相關(guān)基礎(chǔ)理論進(jìn)行論述。第二章對(duì)土地財(cái)政現(xiàn)狀及土地財(cái)政與城鎮(zhèn)化之間關(guān)系進(jìn)行研究。首先對(duì)土地財(cái)政的形成與發(fā)展進(jìn)行了簡(jiǎn)單梳理,其次分析了當(dāng)前我國(guó)土地財(cái)政現(xiàn)狀,最后在整理相關(guān)資料數(shù)據(jù)的基礎(chǔ)上利用回歸模型對(duì)土地財(cái)政對(duì)城鎮(zhèn)化水平的影響進(jìn)行了實(shí)證分析。第三章對(duì)當(dāng)前土地財(cái)政所存在的問題及成因進(jìn)行了分析。第四章主要探討土地財(cái)政治理方案設(shè)計(jì)。首先主要簡(jiǎn)述土地財(cái)政治理方案的總體方案設(shè)計(jì),其次從主體稅種的設(shè)計(jì)、政府間財(cái)政轉(zhuǎn)移支付結(jié)構(gòu)設(shè)計(jì)及地方債券制度設(shè)計(jì)等方面詳細(xì)探討土地財(cái)政治理的各方案。第五章為研究結(jié)論及政策建議。提出基本結(jié)論,并重點(diǎn)從治理方案角度展開對(duì)土地財(cái)政治理問題的探討。
[Abstract]:In the past 40 years, China has achieved remarkable results in urbanization: the urbanization rate reached 54.8% in 2014, and the urban population increased to 749 million people. Among them, land finance plays an irreplaceable role in promoting urbanization construction. As a stage product of urbanization, land finance provides huge financing support for local development and construction. Local governments at all levels use land finance for regional construction, improve urban infrastructure and public services, and promote the improvement of local urban standards. But at the same time, relying heavily on land finance for urban construction causes many problems, such as the financial risk of government finance, land corruption and rent-seeking, the gap between rich and poor, and so on. Therefore, under the background of new urbanization construction, it is urgent for local governments to improve the quality of urban development by exploring the governance of land finance and gradually getting rid of the dependence on land finance. The purpose of this paper is to perfect the land finance model of local government under the background of new urbanization, to optimize the financial and tax channels of the government, and to provide the theoretical basis for the adjustment of relevant policies. From the perspective of land finance management scheme, this paper studies land financial governance from the aspects of fiscal and taxation system, construction of local financing platform and fund guarantee. In addition to the introduction, this paper is divided into five chapters, the first chapter mainly introduces the basic concepts and related theories. This chapter focuses on the connotation and extension of several important concepts that need to be used in the research. At the same time, it discusses the relevant basic theories of fiscal decentralization theory and Coase's institutional economics theory. The second chapter studies the present situation of land finance and the relationship between land finance and urbanization. Firstly, the formation and development of land finance are simply combed, and then the present situation of land finance in China is analyzed. Finally, on the basis of collating relevant data, the paper makes an empirical analysis on the impact of land finance on urbanization level by using regression model. The third chapter analyzes the existing problems and causes of land finance. The fourth chapter mainly discusses the land finance management scheme design. Firstly, the general scheme design of land financial management scheme is introduced. Secondly, the schemes of land financial governance are discussed in detail from the aspects of the design of main tax, the structure design of intergovernmental fiscal transfer payment and the design of local bond system. The fifth chapter is the conclusion of the research and policy recommendations. The basic conclusion is put forward, and the discussion of land finance governance is carried out from the point of view of governance scheme.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F301;F812

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本文編號(hào)：2198416