本文選題：土地財政 + 土地財政收入模式　； 參考：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文

【摘要】：土地財政是政府依靠土地獲取財政收入和安排財政支出的一種經(jīng)濟(jì)活動。取得土地財政收入的主要形式有土地出讓金、土地稅、費(fèi)等。相應(yīng)的，土地財政收入模式①可以分為以土地出讓收入為主的模式、以土地稅為主的模式和以其他收入為主的模式。 1994年的分稅制改革使我國地方政府事權(quán)、財權(quán)不對稱，地方財政收支出現(xiàn)巨大缺口。于是，地方政府開始尋求能迅速增收的新財源。自1994起土地出讓金收入全部留歸地方政府，這極大地激發(fā)了地方政府選擇倚重土地出讓金增加財政收入的動力。如今，地方政府對以土地出讓金為主的土地財政收入模式過度依賴，這種模式的弊端也已經(jīng)凸顯，例如會助推高房價、誘發(fā)各種風(fēng)險等等。 因此，我國采取何種土地財政收入模式更為合理值得深入探討，土地財政收入模式本身的客觀性和對其任一模式選擇的必然性也亟需澄清。本文從理論和實踐兩方面，運(yùn)用比較分析法和定性定量結(jié)合分析法，對我國及其他國家和地區(qū)的土地財政收入模式進(jìn)行分析，找出不同的土地財政收入模式其各自的特點(diǎn)及適用性，得出土地財政收入模式選擇的客觀必然性。即土地財政收入模式的選擇有地租理論等堅實的理論作支撐；并且，受制于土地產(chǎn)權(quán)的歸屬、城市化水平、稅制結(jié)構(gòu)的設(shè)計三個主要因素和經(jīng)濟(jì)因素、政治因素等其他因素。在此基礎(chǔ)之上，說明土地財政收入模式的選擇應(yīng)視不同的經(jīng)濟(jì)社會發(fā)展階段而定，恰當(dāng)?shù)倪x擇土地財政收入模式對于一個國家或一個地區(qū)的發(fā)展具有促進(jìn)作用。 我國現(xiàn)行的以土地出讓金為主的土地財政收入模式已有不適應(yīng)我國社會經(jīng)濟(jì)發(fā)展之處，相比之下，土地稅則顯露出強(qiáng)大的優(yōu)勢。以相關(guān)法律為依據(jù)、與財政體制相協(xié)調(diào)、與市場體制相配套三項原則為前提，結(jié)合我國具體情況，對土地財政收入模式的理性選擇應(yīng)該是：逐步過渡到以土地稅為主的土地財政收入模式。模式的過渡是循序漸進(jìn)的，目標(biāo)模式的實現(xiàn)也應(yīng)該是分階段的，近期實現(xiàn)土地出讓金與土地稅雙主體的收入模式，中期實現(xiàn)以土地稅為主、土地出讓金為輔的收入模式，遠(yuǎn)期則實現(xiàn)以土地稅為主、其他收入為輔的收入模式。這就要求我們要以更為有效的措施促成目標(biāo)的順利實現(xiàn)。首先，完善分稅制財政體制，科學(xué)劃分事權(quán)；合理調(diào)整財權(quán)和收入結(jié)構(gòu)，保證中央和地方的較為充足的財政收入；完善和規(guī)范轉(zhuǎn)移支付制度，保證轉(zhuǎn)移支付規(guī)模適度且?guī)в幸欢◤椥浴Ｆ浯�，加�?qiáng)土地出讓金管理，，使土地出讓金發(fā)揮長效作用；多方面規(guī)范土地供應(yīng)管理；合理分配土地出讓金，準(zhǔn)確定位政府在分配中的角色。最后，推進(jìn)房地產(chǎn)稅制改革，構(gòu)建科學(xué)完整的房地產(chǎn)稅體系，使房地產(chǎn)稅能夠肩負(fù)起地方主體稅重任。
[Abstract]:Land finance is a kind of economic activity that the government relies on land to obtain financial revenue and arrange financial expenditure. The main forms of obtaining land revenue include land transfer fee, land tax, fee and so on. Accordingly, the land finance revenue mode 1 can be divided into the land transfer income model, the land tax model and the other income model. The reform of tax distribution in 1994 made the local government power and financial power asymmetrical, and the local fiscal revenue and expenditure appeared huge gap. As a result, local governments began to look for new sources of revenue that could increase quickly. Since 1994, the revenue from land sales has been retained by local governments, which has greatly stimulated local governments to choose to rely on land grants to increase revenue. Nowadays, local governments rely too much on the land revenue model based on land transfer fees. The disadvantages of this model have also been highlighted, such as driving up house prices, inducing various risks and so on. Therefore, what kind of land fiscal revenue model is more reasonable and worthy of further discussion in China, and the objectivity of the land fiscal revenue model itself and the necessity of choosing any of its modes also need to be clarified. In this paper, we use comparative analysis and qualitative and quantitative analysis to analyze the land revenue patterns in China and other countries and regions from both theoretical and practical aspects. This paper finds out the characteristics and applicability of different land financial revenue models, and concludes the objective inevitability of the choice of land financial revenue models. In other words, the choice of land revenue model is supported by solid theories such as land rent theory, and is restricted by three main factors, such as the ownership of land property rights, the level of urbanization, the design of tax system structure, and other factors, such as economic factors, political factors, etc. On this basis, it shows that the choice of land fiscal revenue model should depend on different stages of economic and social development, and the proper choice of land fiscal revenue model can promote the development of a country or a region. The current land revenue model based on land transfer fee has not been adapted to the social and economic development of our country. In contrast, the land tax has shown a strong advantage. Based on the relevant laws, coordinating with the financial system, matching the three principles with the market system as the premise, combining with the specific situation of our country, The rational choice of land fiscal revenue model should be: gradually transition to land tax-oriented land revenue model. The transition of the model is gradual and gradual, and the realization of the target model should also be phased. In the near future, the income model of land transfer and land tax should be realized in the near future. In the medium term, land tax should be the main source, and the land transfer fund should be supplemented by the income model. In the long-term, land tax is the main income model, and other income is supplementary. This requires us to use more effective measures to promote the smooth realization of the goal. First of all, we should improve the financial system of the tax distribution system, scientifically divide the power of affairs, rationally adjust the structure of the financial power and income, and ensure the more adequate fiscal revenue of the central and local governments; and improve and standardize the transfer payment system. Ensure that the scale of transfer payment is moderate and flexible. Secondly, strengthen the management of land transfer funds, make the land transfer funds play a long-term role; regulate the land supply management in many aspects; allocate land transfer fees rationally, and accurately position the role of the government in the distribution. Finally, we should promote the reform of the real estate tax system and construct a scientific and complete real estate tax system so that the real estate tax can shoulder the heavy responsibility of the local subject tax.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.41;F301.2

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