土地财政与财政体制关系研究:基于数量的分解

Study on the Relationship between Land Finance and Fiscal System: Based on the Number Decomposition

笔者在对土地财政范围界定的基础上,回顾了我国土地财政的发展历程,认为分税制初期,土地财政收入相当于地方一般预算收入的比例很小,分税制不是土地财政出现的根本原因,土地财政近些年的迅速发展是地方政府进行经济社会发展追求自身利益最大化的主动行为。接着,笔者基于充分的数量分析,认为土地财政是地方政府于分税制之外形成的、可独享的"第二财政"资源,地方政府更愿意通过非税收入的形式避开与中央进行"分财",土地财政收入改变了中央政府与地方政府在可支配财力上的相对地位;从土地财政纯收益角度看,土地财政在"营改增"后地位更为突出。进一步地,笔者对土地财政的效应进行研究,分析认为由于分税制对土地收益分配的格局限定,土地财政是分税制框架下地方政府主动追求自身财力最大化的结果;由于区域间经济社会发展水平的差异,土地财政规模东、中、西部地区差异显著,容易加剧地区间的财力差距;由于土地财政收益分配的现有规定,土地财政易陷入恶性循环的自我发展。

Based on the definition of the land finance, the paper reviews the development of China＇s land finance and considers that in the early stage of tax-sharing system, land revenue accounts for the small propor- tion of the local general budget revenue the tax-sharing system is not the root cause of land finances, and thus in the recent years, the rapid development of land finance is proactive behavior of local governments to pursue maximization of their own interests. Then, based on the full number analysis, this paper considers that land fi- nance is a consequence of local government to avoid money-sharing with central government and the land reve- nue changes relative position between the central government and local governments; from the perspective of net income of land finance, land finance becomes more prominent in reform of converting business tax into VAT. Further, this paper analyses the effects of land finance and considers that land finance is initiative re- suits for local government to maximize its own financial resources; and the land fin.ante appears interregional differences and easily exaeerbates financial gap among regions ; due to the existing provisions of the land allo- cation, land finance is easy to fall into a vicious cycle of self-development.