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近10年来,我国省以下地方政府严重依赖土地资源相关收益来履行地方事权,并在社会上形成了一个带有贬义的称呼——“土地财政”。在现有文献中,通常把土地财政的兴起归咎于分税制改革。大量研究表明,分税制改革并非土地财政快速增长的主要原因。土地财政的根源,既是基层政府纾解财政困难的无奈之举,更是财政分权制度下的地方官员竞赛政治晋升的理性选择。土地财政危害的严重性,主要表现在:寅吃卯粮,不可持续;竭泽而渔,祸患无穷;肆意征地,严重伤农;土地财政膨胀,催生“城市化陷阱”。纾解中国现阶段的土地财政困境,必须从解决各级地方政府官员的政绩观入手,摒弃以GDP论英雄的官员政绩考核体系,树立新的以人为本的政绩观;但留方寸地,付与子孙耕;设立土地收益基金,为未来留一份资本。
In the past 10 years, the local governments below the province have seriously relied on the land-related revenue to fulfill their local powers and formed a socially derogatory term of “land finance.” In the current literature, the rise of land finance is usually attributed to the tax-sharing reform. Numerous studies show that tax-sharing reform is not the main reason for the rapid growth of land finance. The root cause of the land finance is not only the helpless move of the grassroral government to relieve the financial difficulties, but also the rational choice of political promotion of local officials in the fiscal decentralization system. The seriousness of land financial damage, mainly manifested in: Yin eat grain, unsustainable; exhausted Ze Zeyu, endless scourges; indiscriminate land requisition, serious agricultural injury; land financial expansion, spawned “urbanization trap.” To relieve the current state of land financial distress in China, we must start with the solution of the achievements of local government officials at all levels, abandon the assessment system of officials’ performance based on the GDP theory and set up a new people-oriented performance concept. However, Set up Land Income Fund to retain a capital for the future.