地方政府“土地财政”与财税体制成因的实证分析与对策研究

分税制改革以来,地方财政一直存在巨大的收支缺口,诸多因素的推动形成了＂土地财政＂模式。利用Johansen协整检验通过1991～2010年的相关数据,对地方政府＂土地财政＂行为与当前财税体制的关系加以实证分析,得出地方政府的土地出让金占地方财政收入的比重与地方政府财政自给能力成反比的结论。短期看应该规范土地财政收入的收支、加强监管;长期看必须深化财税体制改革和完善土地出让金制度,彻底扭转地方政府＂土地财政＂偏好,构建地方政府稳健的＂税收财政＂模式,根本转变地方政府对＂土地财政＂的路径依赖。

Empirical Analysis and Countermeasures Research on the Relationship between Local Government "Land Finance" and Taxation System

After tax system reform, there was a huge gap in the payments balance of local public finance, then a ＂land finance＂ mode was driven by many factors. After taken a Johansen Cointegration test on the data from 1991 to 2010, the paper analyzes the relationship between the ＂land finance＂ behavior of local government and the current taxation system, then comes to the conclusion that the proportion of land - transferring fees to local fiscal revenue is inversely proportional to the local financial self capability. In short term, we should regulate the income and expenditure of the land revenue, and strengthen the supervision. In long term, we must deepen the reform of the fiscal and taxation systems, improve the system of land premium, reverse the preferences of local government ＂ land finance＂ completely, and ultimately build a strong local government ＂tax financial＂ model. Then we can fundamentally change the local government ＂land finance＂ path dependence.