财政分权对土地财政影响的实证分析

【作者】 许凤丽；

【导师】 徐筱凤；

【作者基本信息】 复旦大学 ， 财政学， 2011， 硕士

【摘要】 本文以现行的财政分权体制为视角,土地财政为研究对象,通过理论分析地方政府土地财政产生的机制,认为财政分权下的地方财政收支不平衡导致地方政府采取两种土地财政策略,即一方面通过地价出让工业用地来招商引资,另一方面高价出让商住用地来获取高额土地出让金。并使用1999年至2008年的面板数据分别对全国、东部、中部、西部地区的土地财政问题经行实证检验。研究发现：从全国来看财政分权是导致地方土地财政规模扩大、地方对土地财政依赖加强的原因,由于各地区的经济发展水平不同,财政分权导致东部地区更多的依赖土地财政,而西部地区则更多的依赖转移支付；中央不断推出的财税改革措施不断压缩着地方政府收入的蛋糕,加大了对方对土地财政的依赖程度,分别于2002年、2003年进行的所得税分享改革,使地方所得税收入进一步减少,并引发地方对土地财政的边际依赖程度增加；地方政府竞争导致地方土地财政规模扩大,是地方对土地财政依赖加强的又一重要原因。破解我国土地财政应从以下几方面入手：合理划分中央与地方事权,给地方以收入自主权；规范预算外资金收入；改变财政分权体制下地方政府激励机制,建立科学的政绩考核体系。更多还原

【Abstract】 From the perspective of fiscal decentralization, this paper explores the mechanism behind the land-based finance of local government. We conclude that unbalance between financial revenue and expenditure causes the land-based finance. On the one hand, local government sells state land at a low price, on the other hand, local government sells state land at a high price. Using provincial panel data from 1999 to 2008, we conducted empirical analysis on nation, eastern region, middle region and western region aspects, and found the facts as follows: First, fiscal decentralization causes the expansion of land-based finance and strengthens the dependence on land-based finance of government. Because different regions have different level of economy, so the effect of fiscal decentralization was different:the eastern region depends on land-based finance more, and the western region depends on transfer payment more. Second, tax reform conducted by government reducing the fiscal revenue of local government, which increases the dependence on land-based finance of local government. Marginal dependence of land-based finance increases as the fiscal revenue decreases. Third, inter-government competition under fiscal decentralization is another important factor causing the land-based finance.In order to break down the land-based finance, we suggest that dividing the responsibility and financial resources between local government and central government rationally, regulating non-budgetary funds, altering the current incentive mechanism, setting up scientific evaluation system for achievements.更多还原