地利共享:土地财政的制度合法性

土地财政作为地方政府财政收入的重要来源,成为地方政府提供基础设施建设和社会公共服务的物质基础。在城市化的快速发展中,土地财政成为必不可少的动力。随着城市化进程的加速,土地管理法的修订,土地财政的合法性颇受争议。从合法性的制度视角看,地利共享是土地制度合法性源泉,体现在规制性、规范性和认知性三方面。但是,土地财政的地利共享合法性也面临着规制上的多变和复杂,规范上的迷离和离散,认知上的背离与缺失三方面的危机。化解土地财政的合法性危机,需要对土地财政地利共享的合法性进行重塑:规制层面上,完善土地管理法律体系,坚持土地使用的宪法底线;规范层面上,坚持土地改革的局部试点,谨慎推行全局式的土地改革策略;认知层面上,完善土地财政使用渠道,探索更加多样的土地增值分配方式。

Distribution of Land Benenfits:The System Legitimacy of Land Selling Revenue

As an important source of local government financial revenue, land selling revenue has become the material basis for local governments to provide infrastructure construction and social public services. In the rapid development of urbanization, land selling revenue has become an indispensable and important driving force. With the development of urbanization and implementing the pilot reform of land system, land selling revenue is controversial.From the institutional perspective of legitimacy, distribution of land benenfits is the foundation of legitimacy, and we can find it from institution,norm and cognition.But the legitimacy is facing the problem of complex of institution,norm scattered,lack of cognition.So,we should take measures to solve it and rebuild the legitimacy.At the level of regulation, we should improve the legal system of land management and stick to the constitutional bottom line of land use.At the level of normative, we should adhere to the local pilot of land reform, the cautious implementation of the overall land reform strategy.At the level of cognitive, we should improve the use of land financial channels, explore more diverse ways of land value-added distribution.