破解“土地财政”悖论的制度安排

On Institutional Arrangements Breaking the Paradox of Land Capitalization

以"土地财政"为核心的资本化驱动,导致可持续城市化出现"四大悖论"。破解"土地财政"悖论的制度安排,应着眼于各种风险防范与控制的思路,在促进城市化、城镇化健康发展的过程中,严格界定"公共利益",促进土地收益分配制度的完善;重启财税改革,把握合理划分税权这一制度核心;以构建"公共服务型"政府体制为原则,完善对地方政府的政绩考核,进而全面破解"土地财政"的悖论。

The Capitalization-driven strategy with land-financing at its core,causes four major paradoxes for the sustainable urbanization endeavor in China today.To address the paradox problem from an institutional perspective,the paper argues for risk prevention and risk control as a solution choice,which means that public interests should be strictly defined to promote a sound allocation of land gains in the process of urbanization,that tax reform should be readopted as a core of institutional arrangement to distribute taxation power reasonably,and that the principle of public service-oriented government should be followed to improve the performance-based evaluation system for local government.