财产性土地财政的现实问题和改革方向.pdfVIP

财产性土地财政的现实问题与改革方向 朱道林，周 鑫，林瑞瑞 （中国农业大学，北京 100193） 摘要：研究目的：分析财产性土地财政贡献度受市场波动的影响进而研究过度依赖财产性土地财政所引发的问题，并探 讨用税收性土地财政解决地方财务问题的思路。研究方法：对比分析法，实证分析法。研究结果：（1）全国层面2003-2008 年平均财产性土地财政贡献度为 16.32%，平均税收性土地财政贡献度为 11.35%。东、中、西三大经济带财产性土地财 政贡献度分别为 15.63%、16.99%、18.15%，税收性土地财政贡献度 13.13%、11.11%、10.27%。（2）财产性土地财政贡 献度受土地市场和房地产市场波动影响明显，而税收性土地财政贡献度受市场波动影响较前者小。（3）税收性土地财政 贡献度过小。研究结论：依靠财产性土地财政满足地方财政支出会造成地方财政的不稳定性，故不能依靠其解决地方财 务问题。我国税收性土地财政贡献度较小，地方政府应该在完善地方税体系的基础上依靠财产税体系来合理分配土地收 益，走长期可持续的税收财政道路。 关键词：土地财政；财产性土地财政；税收性土地财政 The Problem of Land Property Finance and Reform Direction ZHU Dao-lin, ZHOU Xin, LIN Rui-rui (Department of Land Resources Management, China Agricultural University, Beijing 100193, China) Abstract ：The purpose of this paper is to discuss train of thought to reform and solve local financial problem on the basis of researching on land property financial contribution which is influenced by market fluctuation and the problems caused by excessive dependence on land property finance. Methods employed include comparative analysis and empirical analysis. The results indicate:1 ）during the period of 2003 to 2008, the national level average land property financial contribution is 16.32% and land tax financial contribution is 11.35%. The former for the three economic regions including the east the middle and the west are 15.63%、16.99%、18.15% respectively, and the latter are 13.13%、11.11%、10.27%. 2）Land and real estate market fluctuation have great effect on land property financial contribution, but they have small effect on land tax financial contribution. 3)Land tax financial contribution is too small. It is concluded that it should not rely on land property finance to deal