中国土地财政地域差异与转型研究

Discrepancy of Land Finance in Different Areas and Its Transformation in China

土地财政是当前政府管理中的热点问题,分地域研究土地财政差异情况,对于提出科学合理的转型对策具有重要的理论与现实意义。总结土地财政各项收入来源发展概况,考虑土地储备抵押融资为借债收入,故只以土地出让金与土地、房产税收计算1999-2010年全国31个省(市)土地财政收入总规模,同时考虑各省(市)年均土地财政收入规模占地方财政总收入的比重(贡献率),找出土地财政情况地域差异的基本规律。进一步采用SPSS19.0层次聚类分析方法,将全国31个省(市)土地财政情况划分为5种集群类型:土地财政发展期、较旺盛期、旺盛期、中期、后期。从土地财政收入规模与增长趋势及对地方财政总收入的贡献程度,分析各集群土地财政情况存在差异的原因。在此基础上,考虑土地财政不可持续性及存在的诸多弊端,针对不同集群地域从国家层面制度改革、征收物业税、改变土地财政为动力源泉的城市化、发挥闲散土地的财政作用等4方面,提出土地财政转型的政策建议。

Land finance is one of the hot issues of government management.Analyzing the discrepancy of land finance in different areas is of great significance for proposing scientific and reasonable transition strategy.Considering about the sources of land finance items and the debt income character of land banking,we only use land transfer fee and real estate tax to calculate the land total financial magnitude of 31 provinces （cities） from 1999 to 2010,as well as take the proportion of land financial income to local financial revenue （contribution rate） of different provinces （cities） into consideration to find out the basic rules of regional disparities of land finance.We use the hierarchical cluster analysis of SPSS19.0 to classify all the provinces （cities） into five cluster types：development period,relative exuberant period,exuberant period,medium period and late period of land finance.To analyze the discrepancy causes of each cluster type,we use land finance magnitude and development trend as well as the contributing degree of land finance to total financial amount as analyzing indexes.Based on these analysis as well as considering the abuses of unsustainable land finance,we propose countermeasures to land finance transition through four aspects to different areas：national level reform,property tax levy,changing the power source of urbanization and unleashing the financial effects of idle land.