地方政府“土地财政”模式的路径依赖与治理创新

Path Dependence on the Land Finance Pattern of Local Government and Management Innovation

当前,地方政府形成了依赖土地征收获取财政收益的财政收入模式,而中央政府主导下的土地制度变迁强化了地方政府对"土地财政"模式的路径依赖。《土地管理法》的3次修订及土地制度变迁过程均表明,地方政府"土地财政"行为的强化有其必然性,要从根本上破除地方政府对"土地财政"模式的路径依赖,需要修订现有《宪法》条款,积极推进配套制度改革,落实法治政府"还权于民"的民主要求,推动房产税改革法治化。

Currently, local government formed fiscal revenue model of depending on the land expropriation for fiscal revenue, but the land system change dominated by the central government strengthen the local government for path dependence on the pattern of ＂ land finance＂. Three times revision of the Land Management Law and the land system evolution process show that local government reinforcement the land finance has its inevitability, to fundamentally break the path dependence of local govern- ment on the land financial model, need to revise the existing constitution, actively forward reform of the supporting systems, im- plement government by law of democracy requires of the power to the people, promote house property tax reform legalization.