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2014年、2015年,连续两年房地产投资增速显著放缓,房地产销售面积和销售额同比下滑。房地产行业利润减少、周转减缓、规模增长失速等等现象都开始一并出现,房地产企业均出现了比较艰难的经营状况。市场对房地产行业的悲观预期也在增加。然而,形势几乎在一瞬间逆转。2016年房价以爆炸性的上涨开局,随后高开高走,整体价格走势惊爆了所有人的预想。与此同时,在房企非理性跟风的推动下,也致使土地市场再度创造了新的历史。这种现象的发生自然是多因素作用的结果,而土地财政,就是一个隐藏在背后的关键逻辑。本文认为,“土地财政”指的是:在我国现有的特别的体制条件下(分税制),我国地方财政过度地依赖土地所带来的相关税费和融资收入的非正常现象。“土地财政”在客观上缓解了地方政府的财政困难,推动了我国城市基础设施的建设和公共产品的提供,这些积极的效应是必须肯定的;然而,客观上看,“土地财政”不免有些寅吃卯粮的味道,从长期看是不可持续的。“土地财政”的持续存在不利于地方财政收入的稳定增长,导致了房价的暴涨,损害了老百姓的利益,其引发的财政、金融和社会风险也不容忽视。因此,我们必须对“土地财政”高度重视,认真研究,采用科学的方法,坚定地逐步摆脱土地财政的藩篱。
In 2014 and 2015, the growth rate of real estate investment slowed down significantly for two consecutive years, and the sales area and sales volume of real estate decreased year-on-year. Real estate industry to reduce profits, turnover slowdown, the scale of growth and other stalls began to appear together, real estate companies have emerged more difficult operating conditions. Pessimistic expectations of the real estate industry are also on the rise. However, the situation reversed almost instantaneously. In 2016 the housing prices started with explosive growth, then opened higher and higher, the overall price shock has shocked everyone’s expectations. In the meantime, under the unreasonable trend of housing prices, the land market has once again created a new history. The occurrence of this phenomenon is naturally the result of a multi-factorial role, while land finance is a key logic hidden behind. This paper argues that “land finance” refers to: under the special institutional conditions (tax distribution) that exist in our country, the over-reliance of our local governments on land-related taxes and fees and financing income anomalies. “Land Finance ” has objectively alleviated the financial difficulties of local governments and promoted the construction of urban infrastructure in our country and the provision of public goods. These positive effects must be affirmed; however, objectively speaking, land finance “It is inevitable that some Yin eat grain taste, in the long run is not sustainable. The continued existence of ”land finance" is not conducive to the steady growth of local financial revenue, which has led to skyrocketing housing prices and undermined the interests of ordinary people. Its financial, financial and social risks should not be overlooked. Therefore, we must attach great importance to and seriously study and adopt scientific methods to steadily and gradually shake off the barriers to land and finance.