土地财政改革和土地违法治理%3a以土地税代替土地出让金.pdfVIP

土地财政改革与土地违法治理： 以土地税代替土地出让金 龙开胜，陈利根 （南京农业大学公共管理学院，江苏南京 210095 ） 摘要：研究目的：分析土地出让金和土地税这两类土地财政收入对土地违法的影响，从土地财政改革的角度提出土地 违法治理的思路。研究方法：理论分析，经济计量分析。研究结果：土地出让金和土地税性质不同，两者对土地违法 的影响也不相同；在全国层面以及经济欠发达地区、中西部地区，土地出让金对土地违法产生显著正向作用，土地税 对土地违法产生显著负向作用；但在经济较发达地区及东部地区，土地出让金和土地税对土地违法的作用不显著。研 究结论：以土地税代替土地出让金的土地财政制度改革，是土地违法治理的有效手段，同时也应因地制宜地采取差别 化策略，不能在全国范围内搞一刀切。 关键词：土地管理；土地财政；土地违法；土地出让金；土地税 Land Finance Reform and Land law Violations Governance: Replacing Land Transfer Revenue with Land Taxes LONG Kai-sheng, CHEN Li-gen (College of Public Administration ，Nanjing Agricultural University ，Nanjing 210095 ，China) Abstract: The purpose of this paper is to analyze the impact of land finance such as land transfer revenue and land taxes on land law violations, and suggests approach of governance land law violations from the view of land finance reform. The methods of theoretical analysis and econometrics analysis are employed. The results show that, land transfer revenue and land taxes have different attribute, and their impact on land law violations are different too. In nationwide, development and central and western China, land transfer revenue has significant positive effect on land law violations, and land taxes have significant negative effect. However, land transfer revenue and land taxes don’t have significant effect on land law violations in developed and eastern China. The conclusion is that, the land finance reform of replacing land transfer revenue with land taxes is effective tool to governance land law violations. Furthermore, it is necessary to take differential strategies suit to local conditions, not to mak