对地方“土地财政”收入模式转变的探讨

Discussing the Change of “Land Finance”Income Mode

在过去十多年里,"土地财政"给我国的经济发展提供了大量的资金支持,城市建设突飞猛进,人民生活质量得到了提高。因此"土地财政"的正面效应不容否定,但"土地财政"的弊端也日益凸显且难以持续。因此,地方财政收入模式急待转型。建立新的可持续的财政收入模式需要转变经济增长方式,发展实体经济,变土地财政为税收财政;完善分税制改革,改革现有地方税种;建立科学的政府绩效考核评价体系和进行土地管理制度改革。

In the past decade, ＂Land finance＂ has provided financial support for the development of economy of china, which makes the city construction grown by leaps and bounds, as well as people＇s life improved greatly. Therefore, the positive effect of ＂Land finance＂ can not be denied, but the disadvantages of it is obvious.. Therefore, the local finance income mode need to be transfer urgently. To establish new sustainable revence models, the government should change the mode of economic growth, develop entity economy, change ＂Land finance＂ to ＂Tax finance＂, improve the tax system, reform the existing local taxes, establish a scientific evaluation system of government performance and reform the land management system.