摘要
土地财政收入是城市土地扩张的重要影响因素,但是仅以土地出让金等同于土地财政考察这种影响是不全面的,土地税也是土地财政收入的重要内容。本文将土地财政分为土地出让金和土地税两部分,在当前财政和城市土地管理制度框架内分别分析了土地出让金、土地税对城市扩张的影响,提出了两个研究假说:1在现行财政和土地制度安排下,土地出让金会显著推动城市扩张;2与土地出让金相反,土地税的增长可以遏制城市扩张。进而依据30个省级行政区2000-2011年的土地出让金、土地税与城市建成区面积数据,运用面板协整计量方法对研究假说进行了检验。结果表明:1土地出让金、土地税两类土地财政收入对城市土地扩张的影响是不同的;2全国层面及东部、西部地区的数据表明,土地出让金收入的增长会显著推动城市土地扩张;3无论是在全国层面还是东、中、西部层面,目前我国征收的5种土地税均未发挥遏制城市土地扩张的作用。据此,应该通过完善现有土地税种、开征物业税,改革土地出让制度、加强土地收益管理,改革财政体系、缩小地方财政缺口等政策实现土地税对土地出让金的替代,最终实现城市土地的有效管控。另外,在东、中、西3大区域应实行差别化政策,有序实现土地税替代土地出让金。
Land finance is one of the important factors affecting urban land expansion, but it＇ s incomplete that using Land-transferring Fees only represents land finance when we analyze its effects, because land tax is also the important content of land finance. This paper divides land finance into Land-transferring Fees and land taxes, whose effects to urban land expansion are analyzed respectively within current financial institutional framework and land management institutional framework, and put forward two research hypothesis which are tested by panel data of 30 provinces employing panel co-integration ： （~）Land-transferring Fees will significantly promote urban land expansion in current institutional framework; （~）on the contrary, land tax can theoretically contain urban land expansion. As shown in the results： （~）the effect of Land-transferring Fees and the effect of land taxes are different obviously. （~） Land-transferring Fees significantly promote the growth of urban land expansion which has been verified in national, eastern, western scale. （~）Current five kinds of land taxes do not contain the urban land expansion regardless of in national eastern, central and western scale. Thus, some suggestions, which should be carried out differently among in eastern, central and western scales, are put forward including improve existing land taxes and beginning to collect property tax, reforming land system and strengthening management of land-transferring fee, reforming financial system and decreasing financing gap of the local government, so that land taxes can take the place of Land- transferring Fees to realize the effectively control urban land expansion.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2014年第12期32-37,共6页
China Population,Resources and Environment
基金
教育部哲学社会科学重大项目"我国建设用地总量控制与差别化管理政策研究"(编号:11JZD031)
国家自然科学基金青年项目"基于利益相关者的土地利用规划与城市规划冲突治理研究"(编号:71103090)
关键词
城市土地扩张
土地财政收入
土地出让金
土地税
面板协整
urban land expansion
land finance
land-transferring fees
land taxes
panel co-integration
作者简介
刘琼，博士，副教授，主要研究方向为土地利用规划、土地资源可持续利用。
