论文部分内容阅读
土地财政就是地方政府通过土地税收、土地使用权出让、土地融资、土地金融等方式获得收益来直接或间接增加财政支出能力的行为。土地财政的缘由可以归结为财政体制改革、城市扩张、地方政府官员政绩的考核、政府对于土地的垄断等四方面。土地财政可以粗略地分为两类,即土地税收收入和非税收入。土地财政对于经济增长的推动作用虽然比较明显,但随着时间的推移,其效力正在逐渐减弱。
Land finance is the local government through land taxation, land use rights transfer, land financing, land finance and other ways to obtain income to directly or indirectly increase the ability of financial expenditure behavior. The causes of land finance can be attributed to the reform of the fiscal system, urban expansion, the assessment of the performance of local government officials, the government monopoly of land and so on. Land finance can be roughly divided into two categories, namely, land tax revenue and non-tax revenue. Although the role of land finance in promoting economic growth is obvious, its effectiveness is gradually weakened over time.