“分税制”与“土地财政”--我国土地征收问题之诱因分析  

System of Tax Distribution and Land Finance

作　　者：刘婧娟[1] 

机构地区：[1]北京联合大学应用文理学院北京100197

出　　处：《法学杂志》2012年第7期171-174,共4页Law Science Magazine

基　　金：北京联合大学北京市级重点建设学科“经济法学”建设科研项目研究成果

摘　　要：在我国,土地征收已经演化为严重的社会问题。若仅从土地征收制度本身的设计缺陷来研究这些问题,并不能触及根本,因为这些问题根植于整个国家的财政制度体系。分税制改革之后造成的地方财政赤字严重,并且由此引发的土地财政,是土地征收问题难以根治的重要诱因。In China, land expropriation has caused many social problems. It is not a thorough research if we only pay attention to the expropriation institution itself, because those problems also rooted in state financial system. With financial reformation in 1994, many local governments sink into serious financial deficit; take over land from rural collectivity become an important way to get rid of it. This Land finance phenomenon is the deep reason for land expropriation problems.

关 键 词：分税制 土地财政 土地征收 

分 类 号：D922.3[政治法律—法学] F301[经济管理—产业经济]