摘要
当前,城市建设用地扩张过快成为城市化快速发展过程中的主要问题之一,地方政府主导的土地财政是其主要成因。而地方政府之所以能够顺利推行土地财政,主要原因:在土地产权制度上,城乡土地产权主体模糊、产权残缺、权力失衡;在土地使用制度上,政府垄断一级市场、土地增值国有;在土地征收制度上,政府征地范围过宽、征地成本低廉、行政强制力主导;在土地财税制度上,税制体系混乱、重流通、轻保有、地方政府缺乏主力税种。最终导致地方政府土地权力过大,且无法通过征收物业税来获取稳定收益,只靠一次性土地出让获益致使用地失控。因此有必要对我国土地制度进行针对性的改革。
Now the overexpansion of the urban development land has become one of the main problems in the urbanization process, and the land finance led by the local government is the main reason. The reason for the successful implementation of land finance is mainly because ： the ambiguity of its personification body, lack of balance of the power between the officials and the local residents. There are also problems that the local government enjoys the market dominance of the land transaction and the increased value and the abuse of state power in the land expropriation system and in the land tax system. All of these caused the fact that the local government has the excessive power, has no way to earn recurring income by property tax, and has to sell land for instant income, which causes the fact of the overexpansion of the urban development land.
出处
《现代城市研究》
北大核心
2013年第9期22-26,共5页
Modern Urban Research
关键词
用地失控
地方政府
土地财政
土地制度
the overexpansion of the urban development land
the local government
land finance
landsystem
作者简介
张益峰．东南大学建筑学院在职博士生．南京大学建筑与城市规划学院讲师：段进．东南大学建筑学院副院长．博士生导师。
段进．东南大学建筑学院副院长．博士生导师。
