我国土地财政的原因及转型路径分析  

Analysis of the Causes and Transformation of Land Finance

作　　者：经庭如[1] 姚悦[1] 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233000

出　　处：《财经理论研究》2017年第6期55-63,共9页Journal of Finance and Economics Theory

基　　金：安徽财经大学研究生科研创新基金项目(ACYC2016002)

摘　　要：由于土地征地制度形成的政府土地管制与垄断,土地财政占地方财政收入的比重逐渐上升。虽然土地财政为地方政府招商引资、建设城市基础公共设施、弥补财政缺口发挥了无可替代的杠杆作用,中国住房化、城镇化的快速发展也离不开土地财政,但是随着土地财政带来土地性质的改变、政府金融风险的加剧、GPD考核机制的扭曲等等问题以及随着土地成本日渐上升和征收制度的日渐规范,土地财政逐渐走向了"后土地财政时代"。以此提出相应的转型路径:首先应改进农地征用机制,完善行政考核体系;其次分地区差异化进行土地年租制;最后稳步推进房地产税。Due to the formation of the land expropriation system, government could control and monopoly land, land finance accounting for the local fiscal revenue increased gradually. The land finance had played an irreplaceable role in the construction of city public infrastructure, making up the financial gap for local government investment, the rapid development of urbanization and China housing also cannot do without the land finance, but with the land finance changed the nature of the land, the government increased financial risk, GPD assessment mechanism and so on and the distorted cost of land expropriation system is increasing and regulate land finance gradually ＂the end of land finance＂ era. In order to put forward the corresponding transformation path： first of all, should improve the land expropriation system, perfect the administrative evaluation system; secondly regional difference of land rent system; finally, steadily promote the real estate tax.

关 键 词：土地财政 分税制改革 土地年租制 房地产税 

分 类 号：F812.2[经济管理—财政学]