地方财政对于土地财政依赖度的区域比较

Regional Comparison of Local Fiscal Dependence on Land Finance

关于土地财政的研究,一般都是把地方政府基金预算里的"土地出让金收入"作为狭义的土地财政收入来加以定义。这一定义存在着夸大的问题。为此,我们提出一个计算狭义土地财政规模的定义,即"土地财政纯收入",并在此基础上定义了"广义的土地财政收入"的度量。在此基础上对中国(1999-2013年)广义的土地财政依赖度做纵向的历史考察,又对全国31个省(市、区)的土地财政依赖度做横向的结构分析,还对每个省份的土地财政依赖度做具体的、纵向的比较研究,可以发现:中国的土地财政在1999—2013年间经历了三个不同的发展阶段,不同的省份目前各自处于三个发展阶段的某一个阶段上,因此在土地财政的发展和升级方面应该有不同的目标和定位,决策者应该重视土地财政发展对于区域之间收入不平等程度可能进一步拉大的效应。

In the previous studies about land finance in China,it is usually narrowly defined the ＂Gross Land LeasingRevenues ＂ in local governments＇ fund budgets as the revenues of land finance. In this way,a problem of over-evaluationmight be caused in the process of calculating the size of China land finance. In order to reduce the degree ofover-evaluating China＇s land finance,in this paper,we propose a new definition about the narrowly land finance revenue,i.e.,the net revenue of land finance. From this newly net revenue of land finance,we accordingly define a measurement forthe ＂General Land Revenue in China＂. Based on these new difinitions,we vertically and historically examine China＇sgeneral dependence of local public fincance on land finance（1999-2013）,and as well as horizontally analyse the crosssection structure of land finance weights in various provincial local public finance revenues. And,at the same time,foreach preovince,the dynamic changes of local governments＇ fiscal dependence on land finance has been discussed. Ourfindings show that,there are three stages in the development of China land finance,and various provinces currently stay atdifferent stages,pursuing different goals beneficial for their own interests. It should be paid attention to that thedevelopment of land finance might enlarge the regional inequality.