土地财政对土地违法的影响及违法治理政策调整

The Impact of Land Finance on Land Violations and Relevant Governance Policy Adjustment

在阐述土地财政构成的基础上,分析土地出让金和土地税这两类土地财政收入对土地违法的影响,从土地财政改革的角度提出土地违法治理政策调整的思路。结果表明,土地出让金是一次性收取的若干年的地租之和,土地税是国家依法无偿、强制取得的一部分国民收入,两者性质不同,对土地违法的影响机制也不相同。在全国层面、经济欠发达地区以及中、西部地区,土地出让金对土地违法产生显著正向作用,土地税对土地违法产生显著负向作用。但在经济较发达地区及东部地区,土地出让金和土地税对土地违法的作用不显著。因此,今后土地违法治理政策调整的思路是:实现土地税收对土地出让金的合理替代,改革土地财政形成机制,消除土地违法得以产生的财政动因。同时在这一过程中,也应采取差别化策略,不能在全国范围内搞一刀切。

Based on the explanation of land finance structure,this paper is to explore the impact of land finance such as land transfer revenue and land taxes on land law violations,as well as to make policy suggestions on the readjusted governance approach to land law violations from the view of land finance reform.The result shows that,land transfer revenue is the several years′ land rent collected in a lump sum,and land taxes are a part of national income,levied freely and compulsorily by government.Therefore,land transfer revenue and land taxes have different attributes,and their impacts on land law violations are also different.At the wider national strata,especially in the under-developed and central and western areas,land transfer revenue has a significant positive effect on land law violations,and land taxes have significant negative effect.However,land transfer revenue and land taxes have no significant effect on land law violations in the developed and eastern areas.In future,the direction of governance policy readjustment against land law violations is to reform the formation mechanism of land finance,to reasonably replace land transfer revenue with land taxes,and to eradicate the driving force of land finance for land law violations.Finally,in the process of reform,it is necessary to take differential strategies suitable to local conditions,and not to make it rigidly uniform nationwide.