论土地财政的历史命运  

On the Historical Destiny of Land Finance

作　　者：符启林[1] 

机构地区：[1]中国政法大学民商经济法学院

出　　处：《比较法研究》2017年第6期150-163,共14页Journal of Comparative Law

摘　　要：当前学者对土地财政的功过是非有一个共同认识:土地财政是一个利弊共存的制度安排。学者之间的分歧则在于,多数学者主张弊大于利,应当及时废除土地财政,少数学者则主张利大于弊,应当暂缓废除土地财政,在没有找到合适的替代性制度之前,不能轻言废弃土地财政。主张暂缓废除土地财政的理由值得商榷。直接税为主的税收财政的实施与"革命"没有直接关系,我国当前的城市化建设可以不依赖土地财政,土地财政并没有消灭土地食利阶层。事实上,土地财政不仅严重损害了政府形象,积累了严重的经济风险,导致了贫富差距,而且与我国当前的根本发展方向相违背,阻碍了社会主义市场经济体制的完善,延缓了社会主义法治国家建设的进程,妨碍了国家治理体系和治理能力现代化的实现,应当及时废除。The current scholars have a common understanding on the merits and demerits of land finance. They think that land finance is a system of the coexistence of advantages and disadvantages. However, there are differences between scholars. Most scholars advocate that there is more harm than good disadvantages of land finance outweigh its advantages about land finance, we should timely abolish the land finance. On the contrary, few scholars advocate that the advantages of land finance outweigh its disadvantages, we should suspend the abolition of land finance until we find appropriate alternative sys- tem. The reasons for suspending the abolition of land financial are questionable. There is no direct rela- tionship between the implementation of tax finance based on direct taxes and ＂revolution＂. Chinese city construction may not rely on land finance. Land finance does not eliminate the land renter class. In fact, land finance has caused many adverse consequences, not only seriously damaging the image of the government, accumulating serious economic risks, resulting in the gap between the rich and the poor, but also conflicting with Chinese fundamental development direction. Its harm to China is hindering the improvement of socialist market economic system, delaying the construction process of the socialist country with rule of law, and hindering the modernization of Chinese national governance systems and governance capacity. So we should timely abolish the land finance.

关 键 词：土地财政 土地征收权 税收权 法治国家 国家治理 

分 类 号：D922.33[政治法律—法学]