我国土地财政供给类型与调控对策

Land Finance Supply Types in China and Regulation Countermeasures

从土地财政为国家快速城镇化供给大量的土地资源及公共建设资金角度出发，阐释了土地财政“地”与“钱”供给的动力及运行模式，分析出由土地财政供给模式助推的产业用地规模、土地城镇化速度、房地产供给规模及价格等国家结构性问题的内在机理。以时间序列上的国有土地出让面积、土地财政收入规模等6项绝对指标和土地人口城市化速度比值、商品房平均销售价格等8项相对指标，衡量国家层面上由土地财政助推的结构性问题变化趋势及其在31省（市、区）间的基本差异，采用变异系数、聚类分区方法并结合区域邻近原则，将我国大陆地区31省（市、区）划分为“土地财政供给紧缺”、“土地供给过剩”、“土地财政供给过剩”、“土地财政供需适度”、“土地需求不足”5类区域，以8项相对指标为主阐释其原因。基于供给侧改革视角，从征收保有环节的房地产税、土地整治工程增加用地指标、引导城镇土地节约集约利用和控制外延扩张、城市公共设施建设鼓励社会资本参与等方面，提出调控不同区域土地财政供给的政策建议。

Land finance provides both land resources and money to urbanization. Further analyzing national structural problems, which include industrial land scale, urbanization speed, real estate supply scale and price and so on. Six absolute value indexes and eight relative indexes in time sequence are chose to estimate develop trend and regional disparities of structural problems caused by land finance. Using coefficient and cluster analysis as well as qualitative analysis, 31 provinces in China are classified into five clusters： ＂land financial supply shortage＂, and ＂land supply excess＂, and ＂Land finance excess supply＂, ＂moderate land financial supply and demand＂ and ＂land demand shortage＂. Eight relative indexes are used as main factors to analyze the reasons of regional disparities. Based on the supply side reform perspective, policy recommendations for different areas are promoted from the aspects of levying real estate tax, increasing land quota by land consolidation projects, guiding urban land intensive use and encouraging social capital participation in public infrastructures.