【作者】 杨峥；

【导师】 武彦民；

【作者基本信息】 天津财经大学 ， 财政学， 2013， 博士

【摘要】 进入21世纪后,我国提出所有权和使用权相分离的土地使用制度,在国家拥有土地所有权的情况下,地方政府将一定时期的土地使用权出让给土地使用者。地方政府以土地相关收入促进城市发展,同时带动地方税收的增加。土地财政收入有效弥补了地方政府的财政缺口,同时也创造出许多新的挑战。大量农业用地转为城市建设用地。不断增长的人口和日益减少的耕地,在经济快速发展的同时,粮食安全问题需要我们警惕。城市快速扩张的同时,经济增长的主要驱动力是什么,地方政府的动机是什么,是非常值得探讨的。本文首先研究了土地财政的内涵,将土地财政收入划分成三类。在估算的土地财政收入中,与土地相关的税收收入规模所占比重最小,而且比较稳定；国有土地使用权出让收入受房地产宏观调控政策影响波动较大；地方投融资平台的土地抵押贷款收入在整个土地财政收入中占比最大,但也存在潜在的金融风险。其次,较为系统地分析了土地财政引发的问题。以生命周期假说和世代交叠模型等理论为基础,选取我国2000～2010年宏观数据,使用逐步筛选法对我国土地价格与住宅价格的关系进行实证研究。由于需求强烈,地方政府忽视低收入群体的基本住房需求,为了获得更多的资金来源,地方政府开始追逐房地产利益,土地出让收益也是水涨船高,保障性住房投入不足才是土地财政推动房价上升的主要原因；基于VAR模型验证了地方政府的土地供应量对地租有显著影响,反之则不成立；混合战略博弈分析表明,如果中央政府加大惩罚力度,可以降低地方政府不按规定使用土地的概率；而中央与地方政府的土地利用委托一代理关系表明中央政府在设计监管模式时,除产出水平(GDP)外,还应该观测其他指标；使用1999～2009年31个省面板数据对我国城市成本收益模型进行计量分析,进一步验证了我国存在城市面积扩张与人口增加不协调的发展情况。再次,从财政、土地制度和软预算约束的角度对地方政府的土地财政行为进行分析,构建地方政府土地财政理论模型,使用我国1999～2009年面板数据,运用数据包络分析方法对城市全要素生产率的增长进行了实证研究。最后,根据前述章节的研究以及发达国家和地区的一些经验,本文认为打破地方政府对土地财政的依赖应该从多个方面入手。更多还原

【Abstract】 Enter the21st century, China has put forward the separation of ownership and use right in land use regimes, local government transfer a certain period of use rights to land users in the case of land ownership belongs to the state. The local governments increasingly dependent on land-related revenues to promote urban development and drive to local taxes increase. Land finance not only effectively compensates for the local government’s fiscal gap, but also create a lot of new challenges. A large number of agricultural lands have converted into urban construction land. While the rapid economic development, we need to be vigilant against the growing population and dwindling arable land. It is worth exploring when rapid expansion of urban area, what is the driving force of economic growth and motivation of local government.Firstly, this paper studies the connotation of land finance and divides it into three categories. The smallest proportion in the estimated size of land finance revenues is land-related tax and relatively stable. The state-owned land use right transfer revenues are subject to volatile by real estate industry macro-control policies. The largest proportion in land finance revenues is mortgage loan of land-use right of local governmental investment and financing platform, but also presence potential financial risks.Secondly, this paper systematically analyzes the cause problems by land finance. Base on the life cycle hypothesis and overlapping generation model with macroeconomics data from2000to2010, and used stepwise estimation method conduct empirical research on the relationship between land rent and housing price. Due to strong demand, local governments neglect basic housing requirements of low income groups, to get more capital, local governments begin to chase real estate profits and revenue of land transfer rise too, inadequate investment in affordable housing is main reason for land finance lead to housing price rise. Base on the VAR model prove that local government’s land supply have a significantly affect on land rent, not vice versa. The analysis of mixed-strategy game show that the central government increases the punishment can reduce probability of irregular land use. But principal-agent relationship of land use between central and local governments shows that besides output level(GDP)other indicators should be observed when central government devise supervision mode. Using econometric analysis of1999to2009period and31provincial panel data to urban cost-benefit model, and further verify the existence of uncoordinated development in city area and population increase.Thirdly, research on the behavior of government’s land finance from the finance, land system and soft budget constraint perspective, established theoretical model of local governmental land finance, and conduct empirical research by using panel data from1999to2009and DEA approach to measure the urban TFP growth.Finally, according to the study of the previous chapters and experience in developed countries and regions, this dissertation suggest that break the dependence of the local government land finance should start from multiple aspects.更多还原