土地税费政策的耕地保护作用机理与实证检验——以湖北省新增建设用地使用费为例  

Effect mechanism and empirical test of land tax and fee policy to farmland protection:taking the fee for newly increased construction land in Hubei Province as an example

作　　者：曹瑞芬[1] 张安录[2] CAO Rui-fen;ZHANG An-lu(Department of Land Resources Management,Zhejang Gongshang University,Hangzhou Zhejiang 310018,China;Collge of Land Management,Huazhong Agricultural University,Wuhan Hubei 430070,China)

机构地区：[1]浙江工商大学土地资源管理系,浙江杭州310018 [2]华中农业大学土地管理学院,湖北武汉430070

出　　处：《中国人口·资源与环境》2020年第9期139-145,共7页China Population,Resources and Environment

基　　金：浙江省社科规划课题“土地非均衡发展与跨区域财政转移制度研究——以浙江省为例”(批准号:18NDJC183YB);国家自然科学基金项目“土地非均衡发展与地方政府事权外溢及横向财政转移制度创新——长三角地区的实证研究”(批准号:71904173);教育部人文社会科学研究青年基金项目“国土空间管制下土地非均衡发展测度与跨区域财政转移制度研究”(批准号:17YJC790004)。

摘　　要：土地税费政策是解决因外部性存在而导致的农地城市流转失序的重要工具。新增建设用地土地有偿使用费是土地税费制度的主要组成部分,其从耕地保护管理主体--地方政府视角出发,通过调动地方政府保护耕地的积极性,促进耕地资源保护。以新增费为例,初步尝试将新增费缴纳、新增费分配过程有机结合,视为横向跨区域财政转移支付制度,并据此考察以新增费为代表的土地税费政策的耕地保护作用机理。在此基础上,采用湖北省县级面板数据,通过建立动态面板计量模型和引入系统GMM估计方法进行实证检验。理论分析与实证研究表明:①以新增费为载体的县际横向跨区域财政转移制度有助于实现耕地保护外部性内部化,进而调动地方政府保护耕地的积极性、促进耕地资源保护,然而其发挥的作用非常有限。②通过进一步深入挖掘发现,新增费分配效果不显著是导致以新增费为代表的土地税费政策绩效不高的根本原因。③结合湖北省四大分区可知,新增费分配不科学、不合理是制约分配制度有效发挥的深层次原因。结果显示新增费分配倾向于经济相对发达的鄂东沿江平原区和受政策支持的鄂西山地,而作为湖北省粮棉油生产基地的鄂中平原区和鄂北岗地的新增费分配明显不足。Land tax and fee policy is an important tool to solve the disorder of rural-urban land conversion caused by externalities.The new construction land compensation fee,the main component of land tax and fee system,promotes the protection of cultivated land resources by mobilizing the enthusiasm of local governments.Using the fee for newly increased construction land as an example,this paper attempts to take the charge and distribution of the fee as a whole,which can be regarded as a kind of trans-regional fiscal payment system,and then discusses the cultivated land protection effect mechanism of land tax and fee policy.A dynamic panel data model and system generalized method of moments(SYS-GMM)estimation were employed to verify the theory by using the county-level panel data in Hubei Province.Theoretical analysis and empirical research showed that:①The inter-county horizontal fiscal transfer payment system based on the fee for newly increased construction land was conducive to realizing the internalization of externalities of cultivated land protection,and ultimately achieving the purpose of protecting cultivated land by motivating the local governments.However,its role was very limited.②The fundamental reason for the low performance of land tax and fee policy represented by the fee for newly increased construction land lay in the fact that the distribution effect of the fee was not significant.③Combined with data of the four zones of Hubei Province,it found that the unscientific and unreasonable allocation of the fee for newly increased construction land was the profound reason for restricting the effectiveness of distribution system.The results showed that the distribution of the fee for the newly increased construction land tended to be in the relatively developed plain areas along the Yangtze River in eastern Hubei and the mountainous areas in western Hubei supported by favorable policies,while the distribution of fees in the plain areas in central Hubei and the mountainous areas in northern Hubei,which ar

关 键 词：土地税费政策 耕地保护 新增费 地方政府 财政转移支付 

分 类 号：F301.0[经济管理—产业经济]