资源枯竭型城市土地财政的成因及其影响研究——以河南省焦作市为例

Study on the Origin and Impact of Land Finance of Resources Exhausted City:With an Example of Jiaozuo City

资源枯竭型城市土地财政的成因和影响与一般城市相比,既有相同之处,也有不同之处。焦作市作为一个典型的资源枯竭型城市,近年来,该市土地财政规模及其占比均呈快速扩张之势,土地出让金逐渐成为是土地财政的主体,并以城市土地使用权作抵押获得大量的借贷收入;焦作市土地财政产生的原因既有内部因素,也有外部因素。该市煤炭资源濒临枯竭造成大量煤矿关闭和大部分骨干企业经济效益下滑导致地方税收入不足是土地财政产生的内部原因,而分税制改革和所得税分享改革、地方政府独享土地出让收益和政治集权则是土地财政产生的外部原因;土地财政对该市社会经济发展的影响是正负面交织在一起。土地财政在促进焦作市经济增长(贡献系数为18.89%)和加快城市化进程的同时,推高了该市的房价,增加了银行抵押风险。

Based on Jiaozuo City which is a typical resource-exhausted cities in recent years,its land financial scale and proportion presented a trend of rapid expansion. The land transfer fee is becoming the main body of land finance gradually,and a large amount of borrowing and lending income is obtained with the use rights of urban land. The land finance of Jiaozuo City is caused by both internal factors and external factors. The coal resources in the city on the verge of exhaustion caused a large number of coal mines closed and The decline of local tax revenue caused by reduced economic benefits of the backbone enterprises led to local land finance problems,and the tax system reform and the reform of the income tax share,exclusive of local government land revenue and political centralization were land Finance generated external causes; the land finance impact on the city's social and economic development is positive and negative intertwined. Land finance in Jiaozuo City,while promoting economic growth( contribution factor of 18. 89%) and urbanization,pushed the city's housing prices,increased mortgage banking risks.