征地制度、土地财政与中国土地市场化改革

Land Requisition System,Land Finance and Reform of Land Market

中国工业化、城市化的快速发展必然导致农地非农化。中国政府着力推进土地市场化改革的同时不断强化征地制度的原因在于,试图在既利用征地制度获取所需要的土地和资金又充分利用市场机制配置土地资源之间寻找平衡。尽管改革和完善征地制度可以在一定程度上保护农民的土地权益,但是,在现行行政考核和财税体制下,地方政府对土地财政的依赖会诱致地方政府滥用征地权,从而阻碍土地市场化改革的深入。要建立城乡统一的土地市场,一方面要不断改革和完善征地制度,另一方面要加快中国经济结构的转型和升级,深化财税体制改革,赋予地方政府尤其是基层政府更多的与事权相匹配的税权。

The rapid development of industrialization and urbanization inevitably leads to land conversion. Chinese government wants to use land requisition system to obtain land and funds at the same time to use market mechanism to dispose land resources. Although reforming and perfecting land requisition system can protect the land rights and interests of farmers,under the current administrative examination and the finance and taxation system,the local government depending on land finance will induce the abuse of expropriation rights,which hinders the reform of land market. To establish a unified land market between urban and rural areas,on one hand we should continuously reform and improve land expropriation system,on the other hand to speed up the transformation of Chinese economic structure and its upgrade,deepening reform of the finance and taxation system,giving the local government,especially the grass-roots government more power of taxation.