摘要
1994年实施分税制后,地方政府的财权与事权不对称日益凸显,为了缓解财政支出压力,地方政府主要依靠土地转让、土地批租的运作来增加收益。"土地财政"既是财政窘困的无奈之举,也反映出当前土地利用制度的不足。本文对"土地财政"的形式、成因、规模和效应进行分析,并提出解决地方"土地财政"问题困扰的对策建议。
Since the system of tax distribution was put into practice in 1994, Local authority＇s financial resources and affairs have been asymmetrical highlighted day by day. To alleviate the expenditure pressure, the Local authority mainly depends on land grant fee to increase the income. ＂the land finance＂ is not only the finance in distress,but the action, also reflects the current land utilization system＇s insufficiency. This article analyzes the form, origin, scale and effect of＂the land finance＂, and finally proposes countermeasures and suggestions for solving the ＂land finance＂ puzzle.
出处
《开放导报》
CSSCI
北大核心
2009年第3期47-52,共6页
China Opening Journal
基金
广西壮族自治区财政厅2008年重点调研课题"我国地方政府土地财政问题研究"成果
关键词
土地财政
地方政府
土地收益
税收
land finance, local authority, land revenue, tax
