摘要
土地财政是地方政府筹措资金,缓解地方财政压力的有力措施,但对于土地财政的过度依赖会引发地方财政风险,阻碍经济社会发展。本文基于减税降费的背景,以2008—2017年中国282个地级市及以上城市为研究对象,采用双向固定效应模型,实证检验了减税降费对地方政府土地出让行为的总体影响效应及地域差异。研究发现:减税降费对地方政府土地财政依赖有显著的正向影响,主要通过影响地方政府的财政压力来增加土地财政依赖度。进一步分析得出,减税降费对地方政府土地财政依赖的影响在不同工业化水平的地区存在显著的差异,在工业化水平高的地区,减税降费对地方政府土地财政依赖的正向影响更大。
Land finance is a powerful measure for local governments to raise funds and alleviate local financial pressures,but over-reliance on land finance can lead to local financial risks and hinder economic and social development.Based on the background of tax cut and fees reduction,this paper takes 282 prefecture-level cities and above in China from 2008-2017 as the research object,using a two-way fixed effect model to empirically test the impact and mechanism of tax cut and fees reduction on local government land transfer behavior and the difference effects in regions with different levels of industrialization.The study found that tax cut and fees reduction have a significant positive effect on local government s reliance on land finance,mainly through its impact on local government s financial pressure.Further analysis showed that the impact of tax cut and fees reduction on local government s reliance on land finance varies significantly in regions with different levels of industrialization,and in regions with high levels of industrialization,tax cut and fees reduction have a greater positive impact on local government s reliance on land finance.
作者
王昊圆
Wang Haoyuan(School of Public Finance and Taxation Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《中南财经政法大学研究生论丛》
2023年第3期98-107,共10页
Journal of the Postgraduates of Zhongnan University of Economics and Law
基金
中南财经政法大学中央高校基本科研业务费专项中研究生科研创新平台项目资金资助:财政压力的外生变化对地方政府土地财政依赖影响研究(项目编号:202310422)。
关键词
减税降费
土地财政
财政压力
工业化水平
Tax Cut and Fees Reduction
Land Finance
Financial Pressure
Level of Industrialization
作者简介
王昊圆(1999-),女,河南洛阳人,中南财经政法大学税收学专业2022级硕士研究生。
