替代土地财政的区域差别化供地融资模式研究  

Study on regionally differentiated land supply and financing mode as an alternative to land finance

作　　者：王玉波[1] 唐莹[2] WANG Yubo;TANG Ying(School of Humanities and Law,Northeastern University,Shenyang 110169,China;Public Management School,Liaoning University,Shenyang 110136,China)

机构地区：[1]东北大学文法学院,辽宁沈阳110169 [2]辽宁大学公共管理学院,辽宁沈阳110136

出　　处：《土地经济研究》2021年第1期123-156,共34页Journal of Land Economics

基　　金：国家2020年自然科学基金面上项目(42071248);辽宁省教育厅2019年高等学校创新人才支持计划(WR2019012);辽宁省自然资源厅2019年科技创新项目(19LNZRZY32);中央高校2020年基本科研业务费项目(N2014005);辽宁省2018年社科基金规划项目(L18BGL032);辽宁省教育厅2019年科学研究经费项目“育苗”项目(LQN201929)。

摘　　要：针对土地财政不可持续性及区域差异日渐显著趋势,构建区域差别化的替代供地与融资模式成为关键科学问题。本研究从供地与融资本质出发,分析土地财政与城镇化联动的系统机理,采用2003—2017年相关数据,测算出中国31省(市、区)二者联动综合指数呈现与经济社会发展水平相趋同的区域规律,其中,北京和东部沿海7个省(市)土地财政供地融资综合指数高于城镇化综合指数。构建土地财政供地与融资满足城镇化需求的相对指标,测算31省(市、区)二者关系的指数及状态,按照供地充足→紧缺、融资高度→中度→低度等情况将31省(市、区)划分为6种区域类型。从农村集体建设用地入市、存量城镇建设用地内涵挖潜、低效与废弃土地整治等3种方式,测算替代土地财政供地来源及各区域潜力;从全面征收保有环节的房产税、加强中央财政对欠发达省(区)转移支付、创新城镇化公共基础设施建设投(融)资3种方式,分析与测算替代土地财政融资来源及各区域潜力。依据以上分析构建区域差别化的土地财政替代供地融资模式及运行框架,从国有土地供给市场主导的城镇化发展、推动并规范低效农村建设用地入市、宽税基与低税率且可提升的保有环节房产税、优化营商环境与发展高端产业创造税源等方面,提出区域差别化的替代供地融资模式运行保障措施。In view of the unsustainability of land finance and the increasingly significant trend of regional differences,the construction of regionally differentiated alternative land supply and financing mode has become a key issue.Based on the essence of land supply and financing,this paper analyzes the systematic mechanism of linkage between land finance and urbanization.Drawn from the relevant data from 2003 to 2017,this paper seeks to identify the regional pattern by calculating the linkage comprehensive index of 31 provinces(cities,districts)which reflects the coordination between the level of economic and social development.It is found that the comprehensive indexes of land financial supply and financing of Beijing and seven provinces(cities)in the eastern coastal areas are higher than that of urbanization.In addition,the paper constructs a relative index of land financial supply and financing to calculate the index and status of the relationship between 31 provinces(cities,districts),and divides 31 provinces(cities,districts)into six types according to adequacy and shortage of the land supply,as well as the degree of financing.The alternative sources of land finance supply and the potential of each region are measured in three ways:market transferring of rural collective construction land,internal tapping of stock urban construction land,and remediation of inefficient and abandoned land;alternative sources of land financing and the potential of each region are also analyzed and measured in three ways:comprehensive collection of property tax on tenure,strengthening of central financial transfer payments to less developed provinces(regions),and innovation of investment and financing for urban public infrastructure construction.Based on the above analysis,the regional differentiated land finance alternative financing model and its operation framework are constructed,and the operation of the regional differentiated land finance alternative model is proposed in terms of supplying state-owned land for market-led urban de

关 键 词：土地财政 供地融资 来源潜力 区域差别化 替代模式 

分 类 号：F301.2[经济管理—产业经济] F812.4