地方政府土地财政转型法律进路

Legal Approach to the Transformation of Local Government Land Finance

近年来,地方政府通过出让土地获得收益来弥补“事权下放,财权向上”带来的经济压力,土地财政的收入甚至高于政府当期预算内的财政收入。地方政府土地财政行为,一方面促进了经济发展,另一方面也隐藏了许多弊端,如土地资源稀缺性、地方政府过于注重眼前的利益带来各种风险等。通过审视土地财政的问题,就如何完善土地征收与土地出让金收支制度等,从法律角度结合我国具体的实践与现实因素,为促成土地财政转型提出建议。

In recent years,local governments have compensated for the economic pressure brought about by “decentralization of power and upward financial power”by selling land to obtain profits.The revenue from land finance is even higher than the government's current budget revenue.On the one hand,the land fiscal behavior of local governments promotes economic development,on the other hand,it also hides many drawbacks,such as the scarcity of land resources,and the risks brought by local governments' overemphasis on immediate interests.By examining the issue of land finance,this paper puts forward suggestions on how to improve the revenue and expenditure system of Eminent domain and land transfer fees,from the legal perspective,in combination with China's specific practice and practical factors,to promote the transformation of land finance.