中国式土地制度、地方可支配财力及土地财政新演化  

Chinese Land System,Local disposable Financial Resources and New Evolution of Land Finance

作　　者：何代欣[1] 

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《中国行政管理》2013年第12期33-38,共6页Chinese Public Administration

基　　金：国家社科基金重大招标项目"扩大内需的财税政策研究"(项目号:09&ZD031);国家社科基金重点项目"中国结构性减税的方向;效应与对策研究"(项目号:12AZD053)的支持;中国社会科学院创新工程项目"中国中长期财政发展战略研究"

摘　　要：中国式土地制度具有很强的转轨特征,体现出城乡分治的二元土地结构。土地使用权出让得来的土地出让金为地方政府提供了大量的可支配财力,诱导了土地财政的形成。土地财政的发展演化又牵扯到城镇化资金来源、住房政策改革、地方公共投资建设与基本公共服务供给等一系列问题。城市土地资源减少与房地产调控都令土地财政面临不可持续的严峻现实。要扭转这一局面,首先要立足于土地制度改革,弥合城乡土地不平等地位,构建有利于新型城镇化与住房保障的制度设计;其次要解决地方政府财权与事责不匹配的问题,培育稳定而可靠的地方财政收入来源,有序推进土地相关税费改革;最后要着眼于顶层设计,全面协调中央与地方、城市与农村、土地与财政等环环相扣的各种关系。Chinese land system has a strong transition characteristic. It reflects the binary land structure called urban--rural divided. Land Use Rights Grant to the land premium for local governments has provided a lot of disposable financial resources which induce to the formation of the land finance. These funds have already accumulated, and involved a range of issues such as new urbanization, housing policy reform, local public investment and basic public services supply. Land finance is facing unsustainable by urban land resources decreasing and real estate control policy. To reverse this situation, first, we must promote land reform, bridge the unequal status of urban and rural land, and redesign the in- stitution for urbanization and housing security; second, we must solve the mismatch problem of the responsibility of local government finances and affairs, foster a stable and reliable source of revenue, and boot the reform of land taxes finally, we must focus on the top-level system design, in order to coordinate a chain of various relationships such as central and local, urban and rural, land and finance.

关 键 词：土地财政可持续性 财税改革 新型城镇化 土地出让金 土地制度改革 

分 类 号：F301[经济管理—产业经济] F812