本文選題：土地收益分配 + 土地財政　； 參考：《中國社會科學院研究生院》2014年博士論文

【摘要】：土地是人類賴以生存的根本憑借，也是經(jīng)濟發(fā)展的核心要素。在按要素分配原則下，土地收益是經(jīng)濟主體憑借其擁有的土地財產(chǎn)權(quán)利而分享的地租；同時政府通過再分配措施進行收益調(diào)節(jié)。土地收益分配是土地權(quán)利的實現(xiàn)和土地制度的核心，對整個國民經(jīng)濟產(chǎn)生重大而深遠的影響。 在我國當前制度環(huán)境下，參與土地收益分配的主要有五大利益主體。地方政府是土地收益分配的最大贏家，其土地出讓收入和土地稅收收入規(guī)模呈現(xiàn)總體擴大趨勢；農(nóng)民（農(nóng)村集體）和市民在征地拆遷過程中獲得一次性補償，近年來這一補償規(guī)模快速提升，大大擠壓了政府土地出讓純收益，也造就了一個龐大的城市和城郊土地食利階層；開發(fā)商借助快速城市化東風，通過土地增值暴利獲得高利潤率，，實現(xiàn)了財富迅速膨脹；私人業(yè)主（企業(yè)或個人）獲得了大量并非由其自身貢獻而是由城市經(jīng)濟社會發(fā)展所帶來的房地產(chǎn)增值收益和房租收益；金融機構(gòu)獲得大量來自地方政府土地融資、開發(fā)商土地和業(yè)務融資及家庭個人購房抵押貸款等融資收益，房地產(chǎn)業(yè)務成為其重要盈利點。 現(xiàn)行土地收益分配制度是傳統(tǒng)以物為本發(fā)展方式的典型代表，大規(guī)�；蔚耐恋厥找娣峙鋵窠�(jīng)濟產(chǎn)生了深刻影響。 一是刺激了土地補貼的“粗放工業(yè)化”（粗放供地、低效浪費、囤地賣地，企業(yè)競爭力差、創(chuàng)新力低）和見物不見人、“經(jīng)營城市”的“虛假城市化”（大搞城市建設(shè)，忽視人的城市化和社會保障），錯失了農(nóng)民市民化這一中國城市化關(guān)鍵，導致國民經(jīng)濟以增長代替發(fā)展。 二是土地財政導致的城市化成本越來越高、不可持續(xù)。征地拆遷成本大幅度提高，大大壓縮了地方政府土地財政純收益，高額補償造就了一個由城市市民和城郊農(nóng)民組成的土地食利階層。同時，征地拆遷導致大量涉地違法腐敗，激化社會矛盾，維穩(wěn)壓力和維穩(wěn)支出越來越大。 三是土地收益作為財產(chǎn)性收入，在國民收入中比重過大，缺乏公平與效率統(tǒng)一的分配原則，抑制了勞動收入、人力資本收入和國內(nèi)消費需求，大量固化了社會資本，導致資本失業(yè)、利用效率低，強化了物質(zhì)資本投資依賴和畸形儲蓄消費結(jié)構(gòu)，加劇了財富轉(zhuǎn)移和兩極分化，形成社會不穩(wěn)定因素。 四是大規(guī)模的地方政府、開發(fā)商、家庭個人的土地（房地產(chǎn)）融資，導致土地（房地產(chǎn)）虛擬經(jīng)濟化和實體經(jīng)濟產(chǎn)業(yè)空心化，房地產(chǎn)金融資產(chǎn)屬性加上寬松貨幣政策放大了價格泡沫，助推了高房價，造成巨大的財政金融風險，綁架了政府政策和國民經(jīng)濟。 五是當前我國土地所有者收益權(quán)的缺位、錯位導致土地所有權(quán)虛化。國有資產(chǎn)不等于政府資產(chǎn)，在土地收益分配中，國有土地所有權(quán)未得到應有體現(xiàn)，大量級差地租落入政府和私人手中，國有資產(chǎn)大量流失。大量地租補貼下我國企業(yè)普遍缺乏自生能力，靠土地食利，競爭力差、創(chuàng)新力低。 轉(zhuǎn)變經(jīng)濟發(fā)展方式必須推進土地收益分配制度系統(tǒng)性的實質(zhì)變革。一是要樹立公平效率相統(tǒng)一的土地收益分配改革指導思想，明確按要素分配原則，體現(xiàn)市場效率和經(jīng)濟公平；建立中國特色社會保障制度，維護社會公平；明確人力資本的核心作用，規(guī)范財產(chǎn)性收入，鼓勵勞動收入和人力資本收入。二是堅持土地用途管制和收益調(diào)節(jié)原則，破解土地二元制，避免土地私有化。三是明確國有土地資產(chǎn)收益，實行國有土地使用年租制；確立“社會貢獻增值歸公”原則，理順租稅費體系。四是調(diào)整中央與地方財權(quán)事權(quán)關(guān)系，破除土地財政依賴，形成征地批租環(huán)節(jié)的整體改革方案，以物業(yè)稅（財產(chǎn)稅）等形式形成替代土地財政的財政平衡發(fā)展新模式。五是破解城市化誤區(qū)，以“土地換社�！蹦Ｊ郊铀俎r(nóng)民工市民化，推動“功能城市化”。
[Abstract]:Land is the fundamental basis for human survival and the core element of economic development. Under the principle of distribution of elements, land income is the land rent shared by the economic subject with the land property rights it owns. Meanwhile, the government adjuster the income through redistribution measures. The land income distribution is the realization of land rights and the land system. The core of the national economy has a significant and far-reaching impact.
Under the current institutional environment of China, there are five major stakeholders involved in the distribution of land income. The local government is the biggest winner of the distribution of land income. The income of land transfer and the scale of land tax revenue presents a general trend of expansion; the peasants (rural collective) and the citizens get one-time compensation in the process of expropriation and land removal. A rapid promotion of compensation has greatly squeezed the pure income from the government's land transfer, and has created a huge urban and suburban land eating class; the developers, with the help of rapid urbanization easterly, gain a high profit rate through land value-added profits to achieve a rapid expansion of wealth; private owners (enterprises or individuals) have obtained a large amount of not by Its own contribution is the real estate value-added income and rent income brought by the economic and social development of the city. The financial institutions have obtained a large amount of financing income from local government land financing, developers' land and business financing and family mortgage loans. Real estate business becomes an important profit point.
The current land income distribution system is a typical representative of the traditional way of development, and the distribution of land income on large-scale deformed land has a profound impact on the national economy.
The first is to stimulate the "extensive industrialization" of land subsidies (extensive supply of land, low efficiency and waste, hoarding land and land, poor competitiveness of enterprises, low innovation power) and the "false urbanization" of "running the city" (the construction of cities, the neglect of urbanization and social protection), and the key to the urbanization of the peasants in China. The national economy takes the place of growth instead of growth.
The two is that the cost of urbanization caused by the land finance is getting higher and higher and unsustainable. The cost of land expropriation and demolition is greatly improved, which greatly compresses the land financial net income of local government. High compensation makes a land food and profit stratum composed of urban citizens and suburban farmers. At the same time, the land relocation leads to a large number of land related illegal corruption and intensifying the society. Contradictions, stable pressure and maintenance of stability are increasing.
The three is that land income, as property income, is too large in national income, and lacks the principle of equitable and efficient distribution. It inhibits labor income, human capital income and domestic consumption demand. It has solidified social capital, resulting in capital unemployment and low utilization efficiency. It has strengthened the investment dependence of material capital and the structure of deformity saving consumption structure. It has aggravated wealth transfer and polarization and formed social instability.
The four is the large-scale local government, the developers, the private land (real estate) financing, which leads to the virtual economy of land (real estate) and the hollowing of the real economy industry. The property property and the loose monetary policy magnify the price bubble, boost the high price, cause the huge financial and financial risk, kidnap the government policy and the government policy. The national economy.
The five is the absence of the current land owner's right of income in our country. Misplacement leads to the deficiency of land ownership. The state-owned assets do not equate to the government assets. In the distribution of land income, the ownership of state-owned land is not reflected. A large number of differential land rent falls into the government and private hands, and the state-owned assets are lost. A large number of land rent subsidies are common to our enterprises. Lack of viability, relying on land for food, poor competitiveness and low creativity.
To change the way of economic development, we must promote the systematic and substantial changes in the system of land income distribution. First, we should set up a unified guiding ideology for the reform of the distribution of land income in a uniform and efficient way, make clear the principle of distribution according to the principle of factor distribution, embody the market efficiency and economic fairness, establish a social security system with Chinese characteristics, maintain social equity, and clear human capital. The core role of this system is to standardize property income and encourage labor income and human capital income. Two is to adhere to the principle of land use control and income adjustment, to solve land two yuan system and to avoid land privatization. Three is to clarify the income of the state-owned land assets, implement the annual rent system of the use of state-owned land, and establish the principle of "social contribution and return to the public" principle and straighten out The tax fee system. Four is to adjust the relationship between the central and local financial power, break the land financial dependence, form the whole reform scheme of land expropriation and renting links, form a new mode of financial balance development in the form of property tax (property tax) to replace the land finance. Five is to solve the urban misoperation area, and accelerate the migrant workers' citizens with the "land for social security" model. To promote "functional urbanization".
【學位授予單位】：中國社會科學院研究生院
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F301.4;F124

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