土地财政与地方政府土地利用研究

Research on Land Finance and the Usage of the Land of Local Government

分税制改革后续配套措施不落实,加大了地方财政运行的压力。为解决财政困难,地方政府必然要寻求新的财政收入来源,而我国现行的土地制度为地方政府增加财政收入打开方便之门。地方政府通过低价征地高价出售,获取巨额的土地出让金;低价出让工业用地来招商引资;高地价推动高房价,带动建筑物税和房地产税快速增长;利用土地抵押贷款为城市基础设施融资等方式来增加地方财政收入。虽然土地财政暂时解决了地方政府财政困难,但不利于经济社会的可持续发展。针对地方政府土地利用存在的问题,本文就解决土地财政存在的相关问题,促进土地市场健康发展提出了相应对策建议。

The government does not carry out the follow-up measures after the tax reform, which increases the operation pressure on local finance. To resolve the financial difficulties, local governments must find new sources of revenue. In the meanwhile, China＇s current land system opens the door to increasing the revenue of local governments. Local governments use the following methods to increase revenue. First, they earn large amounts of money through the sale of land at high prices, which they bought at low prices before. Second, they use low-price land to attract business and investment. Besides, high-price land brings up high-price houses, which increases the building taxes and the real estate taxes. In the end, they use land mortgage loan to financing the construction of infrastructure. Although local governments resolve their tem- porary financial difficulties through the land finance, all of the methods do harm to the sustainability of our economy and social development. This article brings up some suggestions to the problem of land finance and the usage of land of local government in order to promote the sound development of the land market.