土地出让金支出结构合理化研究

为矫正土地出让金实际支出中的"重城轻农"倾向，国家相关文件原则性规定了土地出让金的五种支出方向，但并未给出各支出方向的具体比例。基于广州市土地出让金利益相关者对各支出方向相对重要性排序的495份调查问卷，采用相对熵组合赋权方法测算土地出让金各支出方向的具体比例。研究表明，土地出让金用于城市建设、支农、土地开发、征地拆迁补偿、其他支出的合理比例应分别为19.51%、21.35%、18.88%、19.15%、21.11%；其中支农支出比例最高，支农支出与征地拆迁补偿支出比例合计达40.50%，与土地出让金支出"重点向新农村建设倾斜"的政策契合。在土地出让金支出重点向新农村建设倾斜的大前提下，可制定土地出让金各支出方向比例的合理区间给地方政府预留一定的弹性操作空间；建立土地收益基金等措施维护上下届政府间的"代际公平"。要确保土地出让收益用于农民、农业、农村，还可参照目前土地复垦净收益分配方式，硬性规定土地被征收前的土地所有权人与土地使用权人占土地出让净收益的一定比例。

Researchon Rationalization of Expenditure Structure of Land Transfer Revenue

Land transfer revenue is an important source of local government finance, with its ratio to fiscal budget revenue showed a significant rising trend during the research period. In 2009, the income from land transfer in Shenyang, Chengdu, Guangzhou and other cities exceeded 50% of local fiscal revenue, of which Shenyang even reached 92.2%. The land transfer fund has become the "second finance" of the local government. However, the practice of government expenditure lacks both theoretical support and well-designed fiscal policy system for land transfer income distribution, which made land transfer fee fail to meet its basic financial function of government purchase expenditure and financial transfer payment. The main leaders of local governments may adopt radical land transfer methods for promotion. On the one hand, they compete for lower cost industrial land to attract capital investment, thus sacrifice land value to a large extent. On the other hand, they apply a "Low-cost, high-yield" land-splitting mode to get higher land transfer fee, also, the expenditure of land transfer fees has always been tilted toward urban activities that bring various benefits while left most agricultural projects in rural area cannot receive sufficient funds. Scholars have proposed serval measures to regulate the expenditure of land transfer fee:strictly control the order of land transfer payments; establish state-owned land income funds; form differential sharing mechanisms of land conversion income for farmers, etc. Nevertheless, the heavy tendency of land transfer fee to urban area has not been utterly correct. It is more imperative to make a reasonable allocation plan of land transfer fee than building up the relevant policy systems recommended by scholars for standardizing the process of land transfer fee spending. Therefore,in order to rectify the tendency of "heavy urban light agriculture" in the actual expenditure of land transfer revenue, the relevant national documents stipulate in principle the five types of expenditures for land transfer revenue, but they have not given a specific proportion of each expenditure direction. Based on the 495 questionnaires which land transfer stakeholders rank the relative importance of each expenditure direction in Guangzhou, the relative entropy combination weighting method is used to calculate the land transfer payment structure. The results show that the proportions of urban construction, supporting agriculture, land development, compensation for land acquisition and house demolition and other expenditures should be 19.51%, 21.35%, 18.88%, 19.15% and 21.11% respectively in the directions of expenditure of land transfer revenue. Among them, the proportion of supporting agriculture is the highest. The expenditure ratio of supporting agriculture and compensation for land acquisition and house demolition reached a total of 40.50%, which is in line with the policy of "paying more attention to the construction of new rural areas" for land transfer revenue. The policy implications of improving land transfer payments are as follows. Firstly, under the premise that land transfer payment expenditures are mainly focused on new rural construction, a reasonable range of proportions of expenditures for land transfer fees can be set aside for local governments to reserve a certain amount of flexible operating space. Secondly, establish land income funds and other measures to safeguard the "intergenerational equity" between the previous and next governments. Finally, to ensure that land transfer proceeds are used for farmers, agriculture, and rural areas, it is also possible to refer to the current distribution method of land reclamation which rigidly stipulates that land owners and land-use rights before the land is expropriated account for a certain percentage of the net return on land sales.