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现阶段,我国实行财政分税制,在中央财政收入迅速增长的同时,中央政府承担的相对义务大幅减少,地方政府则承担了过重的财政支出责任。在此分税制下,地方政府及地方官员的经济行为,对我国房地产行业产生了深刻的影响;因此亟待从地方政府财政收入与支出的角度进行变革,使地方政府和地方官员的经济行为能够最大化福利于社会。
At this stage, the fiscal tax system in our country is implemented. While the revenue of the central government is rapidly increasing, the relative obligations of the central government have been greatly reduced, while the local governments have shouldered the responsibility of excessive financial expenditure. Under the tax-sharing system, the economic behaviors of local government and local officials have a profound impact on China’s real estate industry. Therefore, it is urgent to make changes from the perspective of local government revenue and expenditure so as to maximize the economic performance of local government and local officials Welfare in society.