经济法视角下土地财政与供给侧结构改革

Land Finance and Supply-side Reform from the Perspective of Economic Law

1994年的分税制改革在带来中央财力增强的同时也导致"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。但随着城市化进程的深入,土地财政引发的问题也日渐凸显,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。要化解土地财政的弊端,可以经济法角度为切入点,结合中央提出的供给侧结构改革的部署,从劳动力、税种、税制等因素着手,化解土地财政带来的种种弊端。

Tax system reform in 1994 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 fi-nancial revenues to provide public services and meet the demands of development. But with the development of city, land finance prob-lems are increasingly prominent, such as the impact on fiscal sustainability, economic risk, affecting people9 s livelihood, and rent - seeking behaviors. We could take the economic law as the breakthrough point, combine the deployment of the supply side structural re-form of the central government, and proceed from the factors of labor, tax types and tax system, so as to solve the problems caused by land finance.