《土地财政成因及消解对策 (1)》毕业学术论文.docVIP

PAGE l PAGE I 本 科 毕 业 论 文 题 目 土地财政成因及消解对策 作 者： 专 业： 行政管理 指导教师： 完成日期： 2013年5月1日 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 摘 要 94年的分税制改革导致地方财政收不抵支，而土地运作为地方政府带来了财政收入，土地财政还有拉动融资的作用，再加上地方政府的政绩工程，导致土地财政成为我国地方政府的现阶段财政收入模式。本文从土地财政的定义入手，对其现状、产生原因以及带来的效应等方面进行了分析，并提出四点破解土地财政的举措。1994年分税制改革以来，我国的财政体制形成了“财权向上，事权向下”的格局。即财政的收入大部分收归中央，但财政支出权却层层下放。1995-2004年地方财政收入在总财政收入中的比重不足50%，但是财政支出的比重却逐年上升。1995-1998年地方财政支出占总支出的比重高达71%，而2005年高达74.1%。这种地方政府财政收入和支出的极端不平衡最终导致了“土地财政”的大行其道。 关键词：土地财政，土地流转，房地产，分税制改革 ABSTRACT 94 years of the reform of tax sharing system lead to local financial revenue and expenditure, and the land transport as a local government brought financial income, land finance and stimulating role in financing, coupled with the performance of local government projects, leading to the land finance become the present stage Finance Chinas local government revenue model. This paper begins with the definition of the land finance, on the current situation, causes and effects are analyzed, and puts forward four resolving land fiscal measures.The reform of the tax system in 1994, Chinas financial system has formed the upward, right down pattern. Most of that revenue to central, but the financial expenditure has delegated level. 1995-2004 years the proportion of local fiscal revenue in the total financial income of less than 50%, but expenditure the proportion is rising year by year. 1995-1998 years of local fiscal expenditure to total expenditure of up to 71%, and a high of 74.1% in 2005. The local government revenue and expenditure of the extreme imbalance leads to the land finance.. Key words:Land finance, land transfer, real estate, tax system reform 目 录 TOC \o \h \z HYPERLINK \l _Toc144862221 摘 要 PAGEREF _Toc144862221 \h I HYPERLINK \l _Toc144862222 ABSTRACT PAGEREF _Toc144862222 \h II HYPERLINK \l _Toc144862223 一、土地财政的界定和表现形式 PAGEREF _Toc144862223 \h 1 HYPERLINK \l _Toc144862224 （一）土地财政