土地财政:核算问题与省际规模估计

Land Finance: Accounting Problems and the Estimation of Provincial Scale

合理核算土地财政具有重要的理论和实践意义,但我国学术界对此尚未形成统一意见。本文基于IMF政府财政统计的国际标准,全方位地从流量角度分析了土地财政有关流量,这对土地财政界定具有重要的理论指导意义。土地财政在我国有其特殊性,实际核算中不能完全套用国际标准,应遵循重要性原则基于其本质原因及所关注焦点来确定其具体范围。在所界定土地交易净收入和税费收入基础上,进一步论述了核算实践中可能存在的难点问题及应对之策。最后结合已有数据估算了2005—2013年我国土地财政的省际规模,以期为后续经验研究提供数据支持。

It is very important to account Land Finance in the aspects of theory and practice. However, there is not a unified understanding in China＇ s academic. This paper comprehensively analyzes the flow related to Land Finance from the perspective of the flow based on the IMF International standards of Government Financial Statistics. It plays an important role for the definition of land finance from theory. The Land Finance in China has its particularity which is different from the international standards, so it should follow the principle of importance from the essential reasons and focus problems to decide its specific scope. Based on the net income and tax revenue of land transaction, the possible problems and solutions are also discussed in this paper. Finally, the provincial scale of Land Finance from 2005 to 2013 has been estimated according to the public data. It hopes that the estimated result can provide data support for the future researches.