摘要
财政分权强化了地方政府的利益驱动,土地制度则为地方政府谋求土地收益最大化提供了便利。在土地收益分配中,中央与地方政府的责权利不同,其利益博弈也就不可避免。降低地方政府对土地财政的过度依赖,破解央地政府土地收益博弈困境,必须从制度建设入手:改革二元土地制度,消除"土地财政"产生的制度基础;深化财税体制改革,促进土地收入与社会财富的公平分配;改革行政体制和政绩考核机制,消除"土地财政"的利益驱动。
Fiscal decentralization strengthens the interests of local governments, and land auction institution facilitates local governments＇ behavior of revenue maximization. The responsibilities and rights of central and local governments are different in the land revenue distribution, so the conflict between them is inevitable. The methods to resolve this conflict should conclude： first, reforming dualistic land institution which is foundation of ＂land finance＂; second, reforming fiscal and tax system and promoting fair distribution of social wealth; third, reforming government achievement assessment method that can eliminate driver of ＂land finance＂.
出处
《改革》
CSSCI
北大核心
2014年第4期71-79,共9页
Reform
关键词
政府土地收入
土地财政问题
央地博弈
local governments＇ land revenue, the problem of ＂land finance＂, the games between central and local government
