新常态下地方政府土地财政的转型对策

Countermeasures for the Transition of Local Government Land Finance Under the New Normal

与后土地财政阶段相比,在经济步入新常态后,土地财政赖以存在的宏观环境发生了重大改变。经济下行压力增大,结构优化调整需求迫切,楼市成交放缓,土地出让收益大幅下降,再加上预算制度改革,地方政府对土地出让收支的控制能力逐渐减弱。在这样的情况下,地方政府应当按照轻重缓急采取五大转型对策。一是重新界定政府和市场的关系,这是新常态下土地财政转型的第一步;二是进一步理顺中央和地方的事权财权,这是实现土地财政转型的根本;三是全面构建新型地方政府融资体系,帮助地方政府转变融资渠道;四是建立先租后售保障房制度为土地财政向税收财政转型打下坚实基础;五是允许农地入市打破政府土地垄断权,彻底破解土地财政。

Compared with later land financial stages, the macroeconomic environment which is closely related to the land finance has a significant change under the ＂new normal＂. The economy is going through a recession, the economic structure optimization is required urgently, the transactions in the real estate market is slowly going down, land transfer income is felling sharply, all these add the reformation of the present budget system, local government has to reduce the controlling of revenues and expenditures that related to the land-transferring. In such a case, there are five countermeasures should be taken in sequence. The first is to redefine the relationship between government and market, this is the first step to realize the land finance transformation under the ＂new normal＂. The second is to rationalize the relationship between financial and business authorities, this is the fundamental to realize land fiscal transition. The third is to build a new type of local government financing system comprehensively in order to expand the source of finance. The fourth is to establish a public housing system in ＂rent and buy＂ model for land finance makes a transition to Tax Finance. Last but not the least is to allow rural land market transfer to break the government monopoly of land, so that we can in depth solve the serious problem caused by land finance.