土地出让收入支持乡村振兴动力来源及机理分析  

Study on the power source and mechanism of land transfer income to support rural revitalization

作　　者：王玉波[1] 王柳佳 WANG Yubo;WANG Liujia(School of Humanities and Law,Northeast University,Shenyang 110169,China)

机构地区：[1]东北大学文法学院,辽宁沈阳110169

出　　处：《山西农业大学学报（社会科学版）》2024年第2期61-70,共10页Journal of Shanxi Agricultural University:Social Science Edition

基　　金：国家自然科学基金面上项目(42071248);辽宁省社会科学规划基金重点学科建设项目(L22ZD057);中央高校基本科研业务费资助项目(N2314008)。

摘　　要：为更好支持乡村振兴战略实施,从马克思地租理论出发阐释土地出让收入的双重属性和本质内涵,描述激励约束机制下土地出让收入用于农业农村发展的情况。结合《乡村振兴战略规划(2018—2022)》和《关于调整完善土地出让收入使用范围优先支持乡村振兴的意见》说明土地出让收入支持乡村振兴的应然领域。采用规范分析法,选取2010—2019年国有土地出让面积、土地出让收入和用于农业农村的支出的相关数据,分析土地出让收入对乡村发展的影响。土地出让收入用于农业农村发展的支出在总额上逐年增加,但相较于城市支出比例偏低,且存在收益分配不均的问题。通过对土地出让收入的制度属性的分析,发现分税财政体制、政绩考核制度和低土地财政依赖度三方面是土地出让收入支持乡村振兴的外生动力,为可持续内生动力的产生创造外部环境;土地出让收入的合理分配格局、精准投入、政策引导人才流向乡村三方面是内生动力。厘清土地出让收入支持乡村振兴内在和外生动力来源及其机理,有助于形成土地出让收入合理分配格局,减少对土地财政的依赖度,缩小城乡发展差异。In order to better support the implementation of rural revitalization strategy,this paper explains the dual attributes and essential connotation of land transfer income from Marx's land rent theory,and describes the situation that land transfer income is used for agricultural and rural development under the incentive and restraint mechanism.Combined with the Strategic Plan for Ru⁃ral Revitalization(2018-2022)and the Opinions on Adjusting and Perfecting the Use Scope of Land Transfer Income to Give Pri⁃ority to Supporting Rural Revitalization,this paper explains the proper fields of land transfer income to support rural revitaliza⁃tion.Using Norm analysis method.,and selecting the relevant data of state-owned land transfer area,land transfer income and expenditure for agriculture and rural areas from 2010 to 2018,this paper analyzes the impact of land transfer income on rural de⁃velopment.The total expenditure of land transfer income for agricultural and rural development increases year by year,but the proportion is lower than that of urban expenditure,and there is a problem of uneven income distribution.Through the analysis of the institutional attributes of land transfer income,it is found that tax-sharing financial system,performance evaluation system and low land financial dependence are the exogenous driving forces of land transfer income to support rural revitalization and cre⁃ate an external environment for the generation of sustainable endogenous driving forces;The rational distribution pattern and pre⁃cise investment of land transfer income,and the policy guiding talents to flow to the countryside are endogenous driving forces.By clarifying the internal and external power sources of land transfer income to support rural revitalization and its mechanism,it is helpful to form a rational distribution pattern of land transfer income,reduce the dependence on land finance and narrow the differ⁃ence between urban and rural development.

关 键 词：土地出让收入 土地财政 乡村振兴 动力来源 机理分析 

分 类 号：F301.0[经济管理—产业经济]