摘要
从财政学角度考察分析我国土地出让金这个土地财政问题。揭示了土地出让金实质是一次性收取未来几十年的土地地租收益,具有是租非税、似税非税性质;透视现行的土地出让金已成为"第四财政",评价"第四财政"的功过得失,特别指出土地出让金在为政府带来巨额收益的同时,也暴露出短期行为、"寻租"温床、利益分配不合理等深层次弊端,建议当前在我国宏观调控已经取得初步成效的基础上,应对土地出让金进行一次全面的清理和整顿;最后还从理论上对"用明天的钱,办今天的事"这个新理财理念进行了辨析。
The paper discusses the land transfer rent in China from the point of finance and reveals its essence.With the initial progress on China's microeconomic controls,it is suggested that it be essential to sort out and reorganize land transfer rent once only.It also differentiates and analyses the new concept of 'with today's money to do tomorrow's work'theoretically.
关键词
土地出让金
第四财政
地租
land transfer expense
the fourth fiscal
land rent
