本文關(guān)鍵詞：新型城鎮(zhèn)化背景下的土地財政改革研究　出處：《長安大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 新型城鎮(zhèn)化 土地財政 土地財政改革 土地財政代償

【摘要】：改革開放以來，我國城鎮(zhèn)化率從1978年的17.92%到2013年53.73%，用35年時間完成了許多發(fā)達國家需要幾十年乃至上百年才達到的水平。隨著1994年分稅制改革，事權(quán)與財權(quán)嚴(yán)重不對等，迫使地方政府尋求巨額預(yù)算外收入彌補財政收入不足，而能夠帶來巨大利益和充裕財政支配空間的土地財政應(yīng)運而生。新型城鎮(zhèn)化建設(shè)與發(fā)展需要大量資金支持，而土地財政對于現(xiàn)階段地方政府來說是推進新型城鎮(zhèn)化建設(shè)的強大助力。但土地財政會導(dǎo)致耕地資源流失、政府財政風(fēng)險不斷加劇、房地產(chǎn)市場過熱等社會經(jīng)濟問題不斷涌現(xiàn)，因此，進行土地財政體制改革與建立土地財政代償機制是時下中央政府與地方政府所要共同面對的問題。 本文運用對比分析與歸納分析的方法，重新定義新型城鎮(zhèn)化與土地財政的內(nèi)涵。通過對土地財政內(nèi)容進行分類，從經(jīng)濟、政治、法律三個角度對土地財政的成因進行分析，并歸納出土地財政對社會經(jīng)濟發(fā)展所存在的隱患。通過定性與定量分析相結(jié)合的方法，測算出新型城鎮(zhèn)化的資金需求及其資金來源，并結(jié)合十八屆三中全會決定與2014年全國兩會的政府工作報告，，分析新型城鎮(zhèn)化與土地財政之間的內(nèi)在聯(lián)系。最后從現(xiàn)有土地財政制度改革與建立土地財政代償機制兩個方向提出了新型城鎮(zhèn)化背景下土地財政的改革建議。 本文經(jīng)研究分析得出土地財政目前對緩解地方政府財政困難、增強地方政府調(diào)控能力、推動新型城鎮(zhèn)化建設(shè)有重要作用。所以現(xiàn)階段土地財政不可立即在全國范圍內(nèi)被取消，而應(yīng)該分階段分區(qū)域進行因地適宜的改革。應(yīng)從推進財稅體制改革、土地供給制度改革、優(yōu)化土地財政收入結(jié)構(gòu)、做好征地補償、完善政府績效考核制度、加強法律制度完善六個方面對現(xiàn)階段土地財政進行改進與優(yōu)化；從推進稅收性土地財政發(fā)展、規(guī)范地方融資平臺建設(shè)、發(fā)行市政債、尋求民間資本融資等途徑建立土地財政代償機制，為新型城鎮(zhèn)化的建設(shè)與發(fā)展提供新的助力。
[Abstract]:Since the reform and opening up, China's urbanization rate from 1978 to 2013 from 17.92% to 53.73%. It took 35 years to complete the level that many developed countries need decades or even hundreds of years to reach. With the reform of the tax system in 1994, power and financial power are not equal. Forcing local governments to seek large amounts of extra-budgetary revenue to make up for the lack of revenue. The land finance, which can bring huge benefits and abundant financial control space, arises at the historic moment. The construction and development of new urbanization need a lot of financial support. But the land finance will lead to the loss of cultivated land resources, and the financial risk of the government will be aggravated. Social and economic problems such as overheating of real estate market are emerging constantly. Therefore, the reform of land finance system and the establishment of land financial compensation mechanism are the problems that the central government and local governments must face together. This paper uses the method of comparative analysis and inductive analysis to redefine the connotation of new urbanization and land finance. The causes of land finance are analyzed from three angles of law, and the hidden dangers of land finance to social and economic development are concluded. The method of combining qualitative and quantitative analysis is adopted. The paper calculates the capital demand and the source of the new urbanization, and combines the decision of the third Plenary session of the 18 Central Committee and the government work report of the National two conferences on 2014. This paper analyzes the internal relationship between new urbanization and land finance, and finally puts forward the reform suggestions of land finance under the background of new urbanization from two aspects: the reform of the existing land finance system and the establishment of the land finance compensatory mechanism. Through research and analysis, this paper concludes that land finance can alleviate the financial difficulties of local government and strengthen the ability of local government to regulate and control. Therefore, land finance should not be cancelled immediately in the whole country, but should be reformed by stages and regions. The reform of fiscal and taxation system should be carried out from the point of view of promoting the reform of fiscal and taxation system. Land supply system reform, optimize the structure of land revenue, do a good job of land compensation, improve the government performance appraisal system, strengthen the legal system to improve and optimize the current six aspects of land finance; From promoting the tax financial development of land, standardizing the construction of local financing platform, issuing municipal debt, seeking private capital financing and other ways to establish land financial compensation mechanism. For the construction and development of new-type urbanization to provide new assistance.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F301;F812.2

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本文編號：1434044