| 地方土地财政与国家财政体制关系 |
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| 引用本文： | 王玉波,詹莹.地方土地财政与国家财政体制关系[J].财经论丛,2011(5). |
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| 作者姓名： | 王玉波 詹莹 |
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| 作者单位： | 东北大学文法学院,辽宁沈阳,110819 |
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| 基金项目： | 中国第48批博士后科学基金资助项目(20100481195); 中央高校基本科研业务费资助项目(N100314002); 辽宁省2010年社会科学规划基金资助项目(L10CGL008) |
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| 摘 要： | 分析地方土地财政形成的经济、政治、社会驱动因素,选用分税制改革后样本区间为1995~2010年16年间的中央、地方财政与土地出让金及税费收入数据,定量分析得出:一是分税制财政体制致使地方财政总收入在全国财政收入中的比例与土地财政收入在地方财政总收入中的比例是此消彼长的关系;二是地方财政总收入对于土地财政存在较强的依赖性。在此基础上,提出治理与完善地方土地财政与国家财政体制关系的具体对策建议,为构建地方政府可持续的土地财税收益(经营)模式奠定理论基础。
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| 关 键 词： | 地方土地财政 国家财政体制 关系 治理 |
A Study on Relationship Governance Between Local Government's Land Finance and Central Government's Financial System |
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| WANG Yu-bo,TANG Ying.A Study on Relationship Governance Between Local Government's Land Finance and Central Government's Financial System[J].Collected Essays On Finance and Economics,2011(5). |
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| Authors: | WANG Yu-bo TANG Ying |
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| Institution: | WANG Yu-bo,TANG Ying(School of Humanities and Law,Northeast University,Shenyang 110819,China) |
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| Abstract: | The paper analyzes central finance,local finance,land transfer revenue and land tax revenue from 1995 to 2010 and finds the following results: first,the implementation of tax sharing financial system results in an increasing proportion of land financial revenue in the total local financial revenue due to the decreasing percentage of the local and the national financial revenue;second,the total fiscal budgets of local government have strong dependence on land revenue.Based on above analysis,the paper propose... |
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| Keywords: | local land revenue central financial system relationship governance |
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