财税法视角下湖南土地财政问题研究

On Land Finance in Hunan from the Perspective of Tax Law

分税制改革在带来中央财力增强的同时也导致了"事权层层下解,财权层层上移",地方政府在事权未作变动的情况下税收收益相对减少,使得地方政府需另觅其他财政收入以提供公共产品和满足自身发展需要。加之我国城市化进程的加快和土地使用制度的逐步变革,地方政府为在"晋升锦标赛"中获胜,开始将聚集财力的目光投向土地,将土地出让收入和土地相关产业的税费收入作为主要财源。湖南省也不例外。但随着城市化进程的深入和社会发展的多元化需要,土地财政引发的问题日渐凸显,如影响财政的可持续性、带来经济风险、影响民生、导致权力寻租等。依据地租理论、公共财政和经营城市的相关理论,要化解土地财政的弊端和进一步推动和深化改革,可以财税法角度为切入点,从进一步深化分税制改革方面入手,以化解土地财政带来的种种弊端。

Land finance of local governments dates back to the tax system reform in1994, which enhanced the financial resources of the central government. However, the reform also weakened the power of local governments and decreased their tax income. As a result, it became necessary for local governments to seek other financial revenues to provide public services and meet the demands of develop- ment. Together with city changes and the land use system change, local government is in the ＂tournament＂ victory, begin ning to gather money on land, the land revenue and land related industries as the main source of tax revenue. But with the development of city devel- opment and the diversification of social development need, land finance problems are increasingly prominent, such as the impact of i^s- eal sustainability, economic risk, affecting the people＇ s livelibeod, rent - seeking behaviors. Based on the theory of land rent, public finance and city management related theory,this paper tries to solve the land finance and deepen the reform, from the finance and taxa- tion law perspective, such as deepening the reform of the tax system and other aspects, to resolve the land finance problems.