_后土地财政时代_地方政府角色转变与公共财政体系重构_王玉波.pdfVIP

财政金融 FINANCE “后土地财政时代”地方政府角色转变 与公共财政体系重构* “ ” FinanceSysteminafterLandFinancialTimes 王玉波 内容提要 “后土地财政时代”是一种相对概念，指的是受房地产市场调控政策影响及土地资源（耕地）瓶颈约 束，现行的土地财政模式不能再长久维持，在这一时期，地方政府无法继续依靠土地出让金与土地房产税费收 入及土地储备抵押融资收入维持地方支出的情形。 在后土地财政时代，地方政府面临两大困局，即城镇化快速 发展与土地资源稀缺性之间的矛盾以及国家宏观调控的刚性与地方政府利益间的矛盾， 其行为策略是以风险 与破坏行为推动财政收入快速增长。 为实现顺利转型，应引导地方政府向城市公共治理者的角色转变，建立与 地方政府事权相匹配的公共财政体制，改变城镇化动力机制，赋予地方政府基础设施发债权，征收物业税，约束 地方政府风险与破坏行为，完善农地征用补偿制度，公开“三公”经费支出。 关键词 土地财政 政府转型 城镇化 公共财政 作者单位 东北大学文法学院 辽宁沈阳 110819 Wang Yubo Abstract: The “after land financial times” is a relative concept, which refers that the current land financial model cannot be maintained in long-term due to the real estate market regulation policy effect and the land resources (land) bottleneck constraints. During this period, the local government cannot maintained expenditure situation by relying on the land-transferring fees, land property tax revenue and the incomes of land reserve mortgage financing. In “after land financial times ”, local governments confront predicament as follows: the conflicts between rapid urbanization development and scarcity of land resources; contradictions between national macro-control and local governments ’ interests. Recommendations for realizing the smooth transition of land financial include: changing local governments ’ roles, establishing financial system with the right balance, changing urbanization driving mechanism, empowering local government infrastructure debt right, levying property tax, constraining risks behaviors of local governments, improving rural land acquisition compensation mechanism and prompt the transparency of public funding expending. Key words: land financial, government transition, urbaniza