地区比较角度的地方政府土地财政依赖研究

Research on the Local Government Financial Dependence from Regional Comparative Perspective

地方政府对土地财政的依赖已经成为当前急需解决的重要问题。选取东中西部代表性的省份广东、湖北、陕西,分析三省的地方财政收入、房地产相关税收和国有土地使用权出让收入之间的关系。结果显示:有针对性地改革当前房地产相关税收和国有土地出让制度,降低房地产市场波动对地方财政收入的影响,有利于地方财政的安全和房地产行业的长远健康发展。

The problem that local government financial dependent deeply on land revenue has become an important issue to be resolved. This paper will analysis relation among the local fiscal revenue, real estate tax, income from the assignment of the use fight of state-owned land via selecting representative provinces ,Guangdong, Hubei and Shaanxi from east, central and western region. The results show that this paper puts forward pertinence reform suggestions on institutions of real estate tax and the assignment of the use fight of state-owned land, to reduce the real estate industry fluctuation influencing the local fiscal revenue, which is good for local financial safety and the real estate industry＇s long-term healthy development.