现行财税体制下我国耕地资源数量变化的实证研究

An Empirical Study on the Quantitative Change of Cultivated Land Based on the Current System of Finance and Taxation

耕地资源数量变化受到人口、经济等诸多因素的影响,而财税体制是影响耕地资源数量变化的更深层次原因。通过数量关系的初步观察和作用机理分析说明我国现行财税体制对耕地资源数量变化存在正反两方面作用,总体来看,对耕地资源保护不利。计量结果进一步证实了我国现行财税体制对耕地资源数量变化存在显著影响,揭示了其影响的方向和大小。根据研究结果,文章有针对性地提出了增加地方财政预算收入,合理分配土地出让金比例和科学使用土地出让金等相关政策建议。

The quantitative change of cultivated land resources is affected by many factors which include population increase and fixed assets investments. The system of finance and taxation which is the deep cause affected the quantitative change of cultivated land resources is discussed in this paper. From the quantitative and mechanism analysis, the quantitative change of cultivated land resources is affected by current system of finance and taxation through positive and passive ways. As a whole, it is negative to the protection of cultivated land resources. Significant influences that the system of finance and taxation affecting the quantitative change of cultivated land resources have been verified further by the results of quantitative analysis. As a result, some valuable propositions are presented： ① add financial budget income of local government, ②distribute the land transfer rent reasonable, ③make use of the land transfer rent to improve people＇ s life standard.