摘要
土地出让收入作为地方政府性基金预算的重要组成部分,是盘活政府性基金预算、促进我国农业农村发展的重要途径。当前,土地出让收入用于农业农村发展支出比重远低于用于城镇建设支出比重,不利于城乡均衡发展。《关于调整完善土地出让收入使用范围优先支持乡村振兴的意见》针对这一问题从土地出让收益的计提方式、基金管理方式、用途和资金纵向划拨比例等方面提出了明确的改革方案,对于缩小我国城乡收入分配差距、实现乡村振兴、化解地方政府债务风险具有重要意义。
As an important part of the local government-managed fund budget, the land transfer revenue is essential to liquidize the government-managed funds and promote the development of agriculture in rural areas.At present, the proportion of land transfer revenues spent on agricultural and rural development is much lower than that spent on urban construction, which leads to an encroachment upon rural interests. The Opinions on Adjusting and Improving the Use of Land Transfer Income to Give Priority to Supporting Rural Revitalization addresses this issue in terms of the accrual method of land transfer revenue, fund management method, use and vertical allocation ratio of funds, etc. It is of great significance for reducing the income distribution gap between urban and rural areas, realizing rural revitalization, and resolving the risk of local government debt.
作者
许光建
卢倩倩
许坤
张瑾玥
Xu Guangjian;Lu Qianqian;Xu Kun;Zhang Jinyue
出处
《价格理论与实践》
北大核心
2020年第12期4-9,共6页
Price:Theory & Practice
关键词
土地出让收入
城乡统筹发展
优化财政支出结构
land transfer revenue
urban and rural development
optimize the structure of fiscal expenditure
