【作者】 侯昭瑞；

【导师】 杨志安；

【作者基本信息】 辽宁大学 ， 财政学， 2013， 博士

【摘要】 1978年的改革开放使中国经济体制开始向市场经济逐步转轨，长期被计划经济体制所禁锢的社会生产力得以迅速释放。工业化、城市化进程放大了土地的稀缺性，对土地权利的主张成为社会经济利益的核心诉求。凭借土地所有权或管理权取得财政收入是世界各国政府的普遍做法。土地财政是政府凭借土地所有权或管理权所进行的财政收支活动，它体现了国家与社会之间的利益分配关系。在一定的社会经济条件下，政府取得土地财政收入的方式、方法会形成一定的土地财政模式。中国现行土地财政模式的发展演化过程是一个制度变迁过程，具有显著的阶段性和地域性特征。现行土地财政模式的形成有深刻的体制、机制原因，是经济转型期各种社会矛盾的集中体现。现行土地财政模式在经济社会发展中具有独特作用和阶段性贡献，但该模式在运行过程中也存在风险，引发社会对现行模式可持续性的担忧。现行土地财政模式转型在理论和实践上具有必要性和可行性，而有效制度供给不足成为制约模式转型的瓶颈，需要国家在政策和实践上作出制度安排，主动引导现行土地财政模式转型。论文共分10章，具体安排如下。第1章主要内容包括：研究背景、研究目的与意义、研究方法、论文结构安排、论文的创新与不足等。第2章主要论述国内外对土地财政概念、土地财政模式、土地财政收入形式、土地财政的成因及其治理等方面的研究状况，并对现有研究文献进行评述。第3章论述土地财政的理论基础及相关理论。马克思主义经济理论是研究土地财政及其模式转型的理论基础。土地财政的产生和发展要受到制度制约，需要研究土地财政的相关理论。第4章研究土地财政与土地财政模式。首先明确土地财政的具体内涵、提出土地财政模式这一范畴，把土地财政模式具体划分为贡纳型、租金型、利润型和税收型，并得出中国现行土地财政模式为租金型的结论。第5章考察中国现行土地财政模式的制度变迁。首先，分析中国现行土地财政模式产生的制度背景，主要包括经济体制改革、土地制度创新和财政制度转型。其次，将现行土地财政模式的制度变迁划分为初步形成时期、稳步发展时期、快速发展时期和调控发展时期。最后，研究现行土地财政模式的演化特征，认为其具有阶段性和地域性特征。第6章研究中国现行土地财政模式的形成机理。论文主要从体制、机制等层面分析中国现行土地财政模式的形成机理，认为非均衡发展战略对现行模式的形成提出了客观要求，竞争型政府行为是现行模式形成的动力机制，而压力型财政体制和垄断型土地制度则是现行模式形成的制度原因。第7章分析中国现行土地财政模式的运行绩效。论文提出现行土地财政模式的评价原则，论述现行土地财政模式的运行绩效，以规范分析为主要方法分析其正面效应和负面效应。第8章论述土地财政模式转型的国际比较与借鉴。论文着重考察英国、美国、日本、俄国等国家土地财政模式转型的演化过程，总结典型国家土地财政模式转型的国际经验，并从中得到有益启示。第9章总结中国现行土地财政模式转型的初步实践。把物业税空转试点和房产税改革试点作为中国现行土地财政模式转型的初步尝试，并对试点工作进行评析与展望。第10章提出中国现行土地财政模式转型的制度安排。用系统论的观点论述中国现行土地财政转型问题，在总体构想、具体设想、配套措施等方面提出现行土地财政模式转型的制度安排。更多还原

【Abstract】 The1978reform and opening up policy makes China’s economic system beginningto market economy, social productivity confined by planned economy system for a longtime can be released quickly. The process of industrialization and urbanization amplifiesthe land scarcity, the claims on land rights become the core demands of social andeconomic benefits.With the land ownership or management rights to obtain revenues is the commonpractice around the world. The land fiscal is the government’s fiscal revenue andexpenditure activity with the land ownership or management right, which reflects therelation of the interest distribution between the state and the society. In certain social andeconomic conditions, the way and method which governments obtain the land fiscalrevenue will form a certain land fiscal model.The evolutionary process of China’s current land fiscal model is an institutionalchange process, which has the periodic and regional features. The formation of thecurrent land fiscal, which is a concentrated expression of various social contradictions inthe period of economic transformation, has deep structure and mechanism causes. Thecurrent land fiscal model has a unique role and phase contribution in the economic andsocial development, but the model in the process of operation exits risks which causesocial concern about its sustainability. The current land fiscal model transformation hasnecessity and feasibility in theory and practice. The shortage of effective institutionsupply has become the bottleneck to restrict the model transformation, which needs thecountry to make institutional arrangements in policy and practice and actively guides thecurrent land fiscal model transformation.The thesis consists of10chapters, as follows.The main contents of the first chapter includes: research background, researchpurpose and significance, research methods, thesis structure arrangement, the innovationand shortcomings of the thesis.The second chapter discusses the domestic and foreign research situation in the landfiscal concept, the land fiscal model, the land revenue, the land fiscal,causes andmanagement, and so on. It also reviews the existing literatures. The third chapter discusses the land fscal,theoretical foundation and its relatedtheorys. Marx’s economic theory is the theoretical basis of researching the land fiscal andits model transformation. The land fscal,emergence and development subjects to thesystem constraints, which need research the land fscal,related theorys.The fourth chapter studies the land fiscal and the land fiscal model. At first, makesclear the specific connotation of the land fiscal, and then puts forward the category of theland fiscal model. The land fiscal model can be divided into four types: the tribute type,the rent type, the profit type and the tax type. It comes to the conclusion that China’scurrent land fiscal model is the rent type.The fifth chapter inspects the institutional change of China’s current land fiscalmodel. Firstly, analyzes of institutional background of China’s current land fiscal model,which include the economic system transformation, the land system innovation and thefiscal system transition. Secondly, classifies the system change process of the currentland fiscal model as the initial formation period, the steady development period, the rapiddevelopment period and the regulation development period. Finally, researches on theevolution characteristics of the current land fiscal model, which has periodic and regionalfeatures.The sixth chapter researches on the formation mechanism of China’s current landfiscal model. The thesis analyzes the formation mechanism of China’s current land fiscalmodel mainly from the angles of system and mechanism, considering that the non-balanced development strategy put forward the objective demand on the current model,competitive government behavior is the dynamic mechanism of the current model,formation, the pressure type fiscal system and the monopolistic land system are thesystem reasons of the current model formation.The seventh chapter analyzes the operating performance of China’s current landfiscal model. The thesis puts forward evaluation principles; discusses the operatingperformances of the current model; uses standard analysis as the main method to discussit’s positive and negative effects.The eighth chapter discusses the international comparison and reference to thetransformation of the land fiscal model. The thesis mainly focuses on the land fiscalmodel’ evolution process of the United States, Japan, Britain, and Russia, summarizes the international experiences of typical countries,land fiscal model transformation, and getsbeneficial enlightenments.The ninth chapter summarizes the preliminary practice of China’s current land fiscalmodel transformation, regards the preliminary attempt to property tax pilot and housingproperty tax reform pilot as China’s current land fiscal model transformation, and thenanalyzes and prospects on the pilot works.The tenth chapter put forward the institutional arrangements on China’s current landfiscal model transformation. With the system theory viewpoint on the transformationproblems, presents the system arrangements of the current model transformation on theaspects of general ideas, specific suggestions and supporting measures.更多还原