中国土地出让制度改革对地方财政收入的影响分析

研究目的:分析土地出让制度改革中中国省级层面和江苏省地市级层面土地出让收入对地方财政收入的影响。研究方法:统计分析法。研究结果:各省土地出让收入占地方财政收入的比重总体呈上升趋势;江苏省地级市的土地出让收入占地方财政收入比重的平均值高于全国省级平均水平。研究结论:国家政策对地方政府的土地出让行为和土地出让收入产生较大影响;不同省份间财政收入对土地出让收入的依赖存在明显差异,有的省份存在明显的"土地财政"现象;"土地财政"现象在低一级地方政府财政收入中更为明显。

Impacts of Land Transfer System Reform on Local Fiscal Revenues in China

The purpose of this paper is to analyze the impacts of land transfer system reform on local land transfer revenues and further on local fiscal revenues in China basing on two-level data sets, i. e., provincial data of China and municipal data in Jiangsu Province. Method employed is statistical analysis. The results indicate that:（1）the general trend of the proportion of land transfer revenue in total local fiscal revenue has been increasing in every province; （2）the same proportion indicator at municipal level of Jiangsu Province is higher than the average proportion at provincial level. It is concluded:（1）the state policies significantly influenced the land transfer behavior of local government and the revenues on the transfer;（2）the dependences of local fiscal revenues on land transfer revenue are obviously different amongst various provinces in China. Meanwhile obviously there are so-called“land finance” phenomena in some provinces, i. e., obtaining extra financial budget from land transfer;（3）the phenomena of “land finance” are more obvious at lower level governments.