本文關(guān)鍵詞： 土地財(cái)政 分稅制 財(cái)政分權(quán) 地方政府　出處：《西北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：土地財(cái)政在為地方經(jīng)濟(jì)發(fā)展提供財(cái)力支持的同時(shí)，也引發(fā)了諸如房地產(chǎn)畸形發(fā)展、耕地嚴(yán)重流失、失地農(nóng)民福利水平下降等問題，同時(shí)也影響社會(huì)的穩(wěn)定以及經(jīng)濟(jì)的健康和可持續(xù)發(fā)展。本論文從我國(guó)地方政府的土地財(cái)政的現(xiàn)狀、規(guī)模出發(fā)，對(duì)土地出讓金及土地稅收等相關(guān)數(shù)據(jù)進(jìn)行分析，結(jié)合土地財(cái)政對(duì)土地的利用、城市化的發(fā)展、產(chǎn)業(yè)結(jié)構(gòu)的形成和房?jī)r(jià)的上漲造成的嚴(yán)重影響，進(jìn)一步指出了土地財(cái)政對(duì)未來經(jīng)濟(jì)發(fā)展、社會(huì)穩(wěn)定存在潛在的風(fēng)險(xiǎn)�；谝陨犀F(xiàn)狀的研究，得出土地制度的缺陷、城市化的推進(jìn)以及土地財(cái)政背后的巨大利益的是地方政府如此熱衷于土地財(cái)政的一般原因。緊接著從財(cái)政分權(quán)的角度運(yùn)用大量的數(shù)據(jù)分析財(cái)政分權(quán)的制度設(shè)計(jì)缺陷是土地財(cái)政形成的重要原因。 本文在行文上分為六個(gè)部分： 第一部分是導(dǎo)論部分，主要介紹了本論文的研究背景、意義、國(guó)內(nèi)外的研究現(xiàn)狀、作者的研究思路和研究方法。 第二部分簡(jiǎn)單介紹了治理土地財(cái)政的理論基礎(chǔ)：財(cái)政分權(quán)理論和地租理論。 第三部分描述了土地財(cái)政的現(xiàn)狀，界定土地財(cái)政的概念，描繪了近幾年來土地財(cái)政的規(guī)模迅猛擴(kuò)張，介紹了土地財(cái)政的影響和對(duì)未來的風(fēng)險(xiǎn)。 第四部分重點(diǎn)分析了土地財(cái)政形成的一般原因是：土地制度的缺陷，城市化迅猛推進(jìn)，土地財(cái)政帶來的巨大利益和官員激勵(lì)機(jī)制的扭曲。 第五部分重點(diǎn)介紹了土地財(cái)政形成的重要原因，運(yùn)用大量的圖表和表格的描繪了財(cái)政分權(quán)制度設(shè)計(jì)缺陷的五個(gè)方面：財(cái)權(quán)與事權(quán)的不對(duì)稱、地方政府缺乏發(fā)債權(quán)、預(yù)算軟約束、地方政府缺乏主體稅種和轉(zhuǎn)移支付的不完善。 第六部分從財(cái)政分權(quán)的角度提出了相應(yīng)的建議包括：包括重新定義事權(quán)和財(cái)權(quán)，，明確各級(jí)政府的職責(zé)所在；建設(shè)地方政府的主體稅系，增加地方財(cái)力；強(qiáng)化預(yù)算約束，減少土地財(cái)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(zhuǎn)移支付制度，使各級(jí)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(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.2

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