土地财政的质疑、透析与反思

文章用事实和数据驳斥了土地财政主要存在于中部不发达地区的说法，指出土地财政主要存在一、二线城市和沿海经济发达地区。通过对实行分税制后，地方财政的捉襟见肘，地方官员的职务焦虑等现行土地制度弊端的分析，指出土地财政产生的深层原因与我国现行法律、制度和政策密切相关。在此基础上提出完善财政体制，规范土地增值收益分配机制，制定《反暴利法》和改革干部考核制度的政策建议。

Questioning, dialysis and reflection of land fiscal

This article refute the idea that the land fiscal mainly exists in the underdevelopment areas with facts and data, and find that it mainly exists in the modern cities and coastal areas which are developing well. Through the analysis of the insufficiency of local fiscal and the anxiety from position hold by local officials, both of which are caused by the prevailing land system after the implementation of the tax- sharing policy, it can be seen that the basic reason of land fiscal is related to our current laws and policies. Based on that, the article has proposed to improve the fiscal system, regulate the allocation mechanism of land value - added revenue, and improve the performance appraisal system.