纵向财政竞争、讨价还价与中央——地方的土地收入分成——对20世纪80年代以来土地收入的考察

Vertical Fiscal Competition,Bargaining and the Land Revenue Sharing Relationship between Central and Local Governments in China:Survey on the History of Land Revenue Since the 1980s

本文回顾了20世纪80年代以来中央与地方之间土地收入分成的历史,利用1994年分税制财政体制改革的实践检验,通过比较城镇土地使用税、耕地占用税和国有土地有偿出让收入在分税制改革前后的差异,验证了中央和地方之间在土地收入上的纵向竞争关系;通过对1998年《土地管理法》修订前后中央和地方之间激烈讨价还价过程的刻画,为以此为主要特征之一的中国纵向财政竞争提供了一个具体的案例。

From a vertical fiscal competition perspective,this paper reviews the history of land revenue sharing system between Chinese central and local governments since the 1980s.Using the experiment created by the 1994 fiscal reform,we verified the competitive government hypothesis by comparing fiscal performances of local governments upon different types of land revenues before and after the reform. The fierce bargaining process between the central and local governments concerning rearrangement of land revenue sharing mechanism around the 1998 Land Management Law Amendment is described and analyzed in detail,providing a case for the Chinese vertical fiscal competition,of which bargaining is one of its defining features.