摘要
分税制改革造成的地方财政缺口迫使地方政府依赖土地财政,快速城镇化诱使地方政府借机大肆囤地,各地政府竞相卖地.低价出让工业用地与高价出让商住用地并举,土地财政愈演愈烈。然而,本文认为,土地财政只是特殊时期的产物,当经济发展水平、城镇化规模越过一定的门槛规模时,地方政府会更加注重高质量、集约节约的可持续发展模式,继而对土地财政的依赖会不断降低。为验证这一假说,本文采用探索性空间分析法和空间计量分析法,研究地方政府对土地财政依赖的空间传导效应及经济发展、土地城市化与地方政府土地财政依赖间的关系。研究显示:①土地财政依赖呈现明显的区域分化特征,东、中、西部政府对土地财政依赖差异较大,且整体上呈现出由东向西递减的趋势;②地方政府对土地财政依赖具有明显的省际传导效应;③经济发展水平、土地城市化与地方政府土地财政依赖都存在倒U型关系。为缓解地方政府对土地财政的过度依赖,应实施差别化土地财政治理政策,改革地方政府政绩考核制度,因地制宜发展实体经济,并进一步推进土地出让制度改革,促进城市土地集约节约利用。
The gap of local finance caused by the reform of tax-sharing system compels local governments to rely on land finance. Rapid urbanization induces local governments to hoard land in a big way. Local governments compete to sell land. Low-price land for industrial use and high-price land for commercial and residential use are simultaneously. Land finance is becoming increasingly fierce. However, this paper argues that land finance is only the product of a special period. When the level of economic development and the scale of urbanization exceeds a certain threshold scale, local governments will pay more attention to high-quality, intensive and economical sustainable development model, and then the dependence on land finance will continue to decrease. To verify this hypothesis, this paper uses exploratory spatial analysis and spatial econometric analysis to study the spatial transmission effect of local government’s dependence on land finance and the relationship between economic development, land urbanization and local government’s dependence on land finance. The research shows that:(1) the fiscal dependence on land presents obvious characteristics of regional differentiation, and the fiscal dependence on land of the eastern, central and Western governments differs greatly, and shows a decreasing trend from east to West on the whole;(2) the fiscal dependence on land of local governments has obvious inter-provincial Conduction effect;(3) the inverted U-shaped relationship exists between the level of economic development, land urbanization and the Fiscal Dependence of local governments on land. In order to alleviate the excessive dependence of local governments on land finance, we should implement differentiated land fiscal governance policies, reform the performance appraisal system of local governments, develop the real economy according to local conditions, further promote the reform of land transfer system, and promote the intensive and economical use of urban land.
作者
袁秀
舒帮荣
李永乐
蔡成瑞
陈利洪
朱寿红
YUAN Xiu;SHU Bang-rong;LI Yong-le;CAI Cheng-rui;CHEN Li-hong;ZHU Shou-hong(School of Geography,Geomatics and Planning,Jiangsu Normal University,Xuzhou 221116,China;College of Public Administration,Nanjing University of Finance&Economics,Nanjing 210023,China)
出处
《广东土地科学》
2019年第1期38-47,共10页
Guangdong Land Science
基金
江苏省社会科学基金项目(14GLC005)
国家自然科学基金项目(71503117)
关键词
土地财政依赖
空间计量
传导效应
经济发展
土地城市化
dependence on land finance
spatial metrology
conduction effect
economic development
land urbanization
