土地财政区域差异研究综述

LITERATURE REVIEW ON REGIONAL DIFFERENCES OF LAND FINANCE

关键词:  地方政府土地财政土地出让方式区域差异国外土地财税

Key words:  local government  land finance  land transformation mode  regional differences  foreign land finance and taxation

摘要:

［目的］进一步揭示土地财政已存在的区域差异规律，为构建更为科学、切实可行的政策建议，推动“征地→批租”地方政府土地财政模式转型提供新的研究视角。［方法］文献资料方法和比较研究方法。［结果］现有研究证实了土地财政规模及依赖程度、财政收入激励下地方政府土地出让方式、土地财政推动经济增长、土地财政影响居民收入消费及公共品供给、土地财政与城市用地规模联动关系等方面，在全国范围内都存在东部、中部、西部的区域差异。国外保有环节的房地产税是地方政府持续的财政资金来源； 同时，是促进房地产市场有序发展、抑制城市蔓延的有效政策工具。［结论］未来研究方向是以地市为单元，探明各类土地财政构成要素对于经济增长、居民收入与消费及产业服务化、城市公共品供给、城市各类用地规模增长的影响内在机理； 构建区域差别化的保有环节房地产税征收管理政策方案。

Abstract:

This research is planned to further reveal the existing law of regional differences in land finance, so as to provide a new research perspective for building more scientific and practical policy recommendations and promoting the transformation of "land expropriation lease" local government land finance model by adopting the method of documentation and comparative research methods. The existing researches conclusions show that, in country level, the scale of land finance and fiscal income, incentive under the local government land leasing, land finance to promote economic growth, land finance income and consumption of public goods supply, land finance and city land scale linkage relationship hand have regional differences in Eastern, central and Western regions. The real estate tax in foreign countries is the sustainable financial source of local governments. At the same time, it is an effective policy tool to promote the orderly development of the real estate market and restrain urban sprawl. The future research direction is to take the cities as research units and prove the inherent mechanism of all kinds of land finance constitute to the influence factors for economic growth, income and consumption and service industry, urban public goods supply, all kinds of land use growth, further reveal the existing regional difference rules, constructing the policy scheme of real estate tax collection and management in regional differentiated ownership link.