“土地财政”与央地权力配置问题研究宪法学与行政法学专业论文.docxVIP

万方数据 万方数据 摘要 分税制改革之后，财权的过度集中导致了地方政府另辟蹊径，逐渐走向以 土地出让金为主要财政来源的道路，也就是我们常说的“土地财政”。难以否 认，“土地财政”在一段时期内确实为地方政府缓解了财政压力，推动了我国 经济、社会的发展，发挥了积极的作用。但是，当土地出让的巨额利润逐步凸 显，可供出让的土地越来越少，“土地财政”却愈演愈烈之时，“土地财政” 的性质便发生了改变。“土地财政”已然从弥补财政缺口的无奈之举变成了地 方政府的摇钱树，逐渐演变为侵犯公民权利、阻碍地方政府财政良性发展的一 种急需规制的地方政府行为。 深究“土地财政”出现的原因，归根结底在于我国财政体制中央地权力配 制的缺陷。具体而言，首先，过度下放的事权无法得到过于集中的财权支持， 难以在有限的财力资源下保证政府责任的有效完成。其次，转移支付制度的设 计缺陷注定了多数地方政府无法通过转移支付制度获得充足的财力来保障地方 公共事务的管理，难以弥补财权上收带给地方政府的资金缺口。最后，缺少相 应的法律规范导致我国中央与地方财权与事权边界的模糊，而过度依赖行政管 理也导致了我国财税制度的不稳定、不透明、缺乏可预见性，同时还滋生了政 府官员的腐败问题。 因此，想要从根本上解决“土地财政”问题，就要在宪政建设的大框架之 下，在税收法定主义原则的指导之下，在宪法和法律中清晰规定我国央地财权 与事权的分配并加强事前事后监督等方面入手，加快央地权力配置法治化的步 伐，逐步建立起对“土地财政”制度的有效监管体制。 关键词：土地财政 央地权力配置 转移支付制度 税收立法权 I Abstract After the reform of Tax Distribution System, there emerges excessive concentration of financial control. As a result, the local government looks for new ways to get financial income among which the land-transferring fee becomes a major source. This refers to ‘land finance’. It cannot be denied that land finance did have positive impact on lessening the pressure that local governments have upon financial issues, and promoting the economic and social development. However, the lands that are available for granting and leasing becomes less and less while the huge profit brought by land-transfer become obvious. When the land finance become increasing fierce, the nature of land finance changes. Land finance has transferred from an unavoidable choice to fund the fiscal gaps to a cash cow for local governments, even a kind of governmental action that pushes up the housing price and infringes civil rights。 With digging deep into the emergence of land finance, it is easy to notice the flaws of the power allocation in our country’s financial system. To be specific, firstly, excessively decentralized routine power lacks support from excessively centralized finance-control. Thus it is quite hard to assure the effective and efficient fulfillment of government duties, with the limited financial support.