我国地方政府“土地财政”的完善建议.docVIP

摘 要 土地财政是指地方政府通过运作土地来筹集财政收入的一种行为。地方政府采取的“土地财政”的措施，内容包括低价进行征地、高价出让建设用地、大力推进城市更新和扩张、进行土地抵押融资等。目前，“土地财政” 成为我国地方政府平衡地方财政收支的重要手段，在平衡地方政府财政收支平衡、拉动土地相关产业发展、城市化进程中发挥了重要作用。但今年来“土地财政”问题日益突出，对地区经济和社会的协调可持续发展也产生了不利影响，尤其是土地资源的浪费以及推动房地产价格居高不下。鉴于我国的复杂国情，地方政府“土地财政”的改革尚不具备诸多因素，但关于“土地财政”的改革，需要探讨和研究的内容还有很多，因此深入研究和有效解决“土地财政”具有深刻的现实意义。 本文共分为四个部分：第一部分是引出我国地方政府“土地财政”产生的背景，并对“土地财政”进行内涵界定和特点概括。第二部分集中对我国地方地方政府的“土地财政”进行经济分析，包括产生的原因以及实施的影响。第三部门则针对第二部分的分析内容，从财税体制改革、土地制度管理等多角度提出完善我国地方政府“土地财政”的对策和建议。 关键词：土地财政；财政收入；地方政府 Abstract Land finance is an action of local governments, whose revenue are rely on the operation of land to raise. Since 1994,China has implemented Tax Reform，which centralizes financial resources towards the central government, therefore, the balance between the financial resources and authority in local government has been broken. In order to relieve the lack of financial resources, the local government takes the measure called “land finance”, including transfer of the building land in high price, city expansion and the pledge of land. Recently , “land finance” has become the significant means of making both ends meet and played an important role in local economic development and urbanization process. At present, the problem of local governments’ Land Finance is becoming increasingly prominent, and has brought a negative impact on the local economic and social development, especially in the waste of land resources and higher prices of real estate. Nevertheless, because of the complexity of our country’s situation, many factors involved have not completed yet when it comes to the local governments’ Land Finance reform. As for the Land Finance reform, many things need to be discussed and researched, Thus, in depth analysis and effective solution to the Land Finance issue is quite necessary. The paper is divided into three parts: the first part will introduce the background of Land Finance and illustrate its meaning and characteristics. The second part will describe