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題名 | 中國大陸分稅制實施與地方政府土地財政形成:問題與影響=Study on Relationship between Enforcement of Tax Assignment System and Local Governments' Land Finance in Mainland China: Problems and Impacts |
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作者姓名(中文) | 柳金財; | 書刊名 | 育達科大學報 |
卷期 | 29 2011.12[民100.12] |
頁次 | 頁85-106 |
分類號 | 564.133 |
關鍵詞 | 分稅制; 土地財政; 財政轉移支付; 土地徵收; Tax assignment system; Land finance; Finance transfer payment; Land expropriation; |
語文 | 中文(Chinese) |
中文摘要 | 本文研究目的旨在探討中國大陸實施分稅制與土地財政形成的關聯,及其衍生的問題與影響。本文初步結論為,第一,由於分稅制實施尚不完善及財政轉移支付未能發揮公共物品均等化效果,導致地方政府的預算外收入愈來愈依靠「土地財政」,故藉由擴張性或違法性的土地徵收方式,以解決財政資金不足問題。第二,地方政府一方面運用計劃經濟方式低價徵地,另一方面利用市場經濟方式高價供地,以「低進高出」方式炒作土地,形成行政價格與實際市場價格的鉅額差價,藉此獲取財政收入,但卻產生「尋租」行為與貪腐現象。「以地生財」的途徑包括以土地批租獲取高額土地出讓金、發展建築業和房地產相關稅費收入,及以土地抵押為融資手段獲取債務收入。第三,「土地財政」所造成的影響與弊端,包括財政收入的不穩定性及不可持續性;推高地價與房價;降低土地資源使用效率;政府財政風險與企業財務風險可能共同轉化金融風險;加速城鄉差距與收入差距,危及社會穩定與影響和諧社會建構。本文提出若干建議試圖緩解「土地財政」所產生的弊端,包括改革分稅制財權與事權不對稱分配、完善財政轉移支付制度及強化地方政府的監管者身份。 |
英文摘要 | The purpose of this paper aims at studying the relationship between enforcement of tax assignment system and local governments’ land finance in mainland China, and discuss its problems and impacts. Firstly, Due to tax assignment system and finance transfer payment system were not perfect, local governments’ extra-budget fiscal revenue was gradually dependent on land finance. Secondly, local governments make profits by the land, this motivation creates large expropriated land and then to earn high profits in the form of “expropriated land rent.” The standard procedure includes expropriation of land in low compensation and lends the land in high prices. Although this profit-making approach gains the large amount fiscal revenue, but actually produces rent-seeking behavior and corruption. Thirdly, land finance become the main source of budget of the local government and produced many deficiencies, including lack of instability and sustainability on finance, increase housing and land price, decrease efficiency of land use, produce financial risk, accelerate the city and countryside disparity and the income differential, and endanger the social stability and affect the harmonious construction. This article proposed that certain suggestions which alleviates deficiencies of land finance, including reforming asymmetrical distribution of fiscal power and responsibility of affairs in tax assignment system, improving finance transfer payment system and strengthening local authority’s supervision role. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。