地方财政对房地产业的过度依赖——基于F市的实证考察  

LOCAL GOVERNMENT'S OF OVER- RELIANCE ON REAL ESTATE——THE EMPRICAL INSPIRANCE BASEDONF CITY

作　　者：戴双兴[1] 

机构地区：[1]福建师范大学经济学院,中国福建福州350007

出　　处：《经济地理》2009年第11期1880-1884,1889,共6页Economic Geography

基　　金：国家自然科学基金项目(编号:70573020);福建省教育厅项目(编号J:A08078S)联合资助

摘　　要：分税制改革加大了地方政府的财政运行压力,为缓解地方财政困难,地方政府产生了对房地产业的过度依赖。基于F市房地产市场的相关数据,实证考察了2004—2007年F市土地出让金、房地产税收、房地产收费的增长情况及其在地方财政收入的比重。研究结果表明:2004—2007年F市土地出让金、房地产税收、房地产收费的增长速度都非常快,房地产业所带来的财政收入在F市财政收入中所占比重相当高,但建立在房价上涨过快之上的财政增收是不可持续的。应借鉴发达国家(地区)经验。The local government put more pressure on finance after the reform of tax system in China.In order to relieve the pressure of finance,the local government fiscal depends on the real estate.This paper research uses the method of empirical analysis and is based on F city’s relevant data.It studies the growth of land transfer rent,real estate tax and real estate fees as well as the proportion in local fiscal revenue from 2004 to 2007.The results indicate that the growth rate of F city’s land transfer rent,real estate tax and real estate fees is very fast from 2004 to 2007.Besides,the financial income from real estate accounts for a high proportion in F city’s financial income.The paper concludes the conclusion that it’s unsustainable to put financial income on the establishment of rising house price.Using the international experience,it must take relevant measures to crack the state that local finance is excessively dependent on real estate.

关 键 词：地方政府 土地出让金 房地产税收 房地产收费 

分 类 号：F293.3[经济管理—国民经济]