我国土地财政变化的时空特征及影响因素分析

基于2000—2010年省级数据,对我国土地财政变化特征及影响因素进行了分析.研究表明:我国土地财政规模与土地财政依赖度均呈大幅上升之势;土地财政收入由土地间接税收为主转变为土地经营收入为主;土地财政规模与土地财政依赖度省际差异明显,且呈东、中、西部递减趋势;省级土地财政规模与土地财政依赖度空间分异格局相似度较高,且变化缓慢;地方政府财政压力、经济增长、土地供应结构与土地价格、国家宏观调控政策是影响我国土地财政变化的主要因素.研究结论:通过经济结构调整、经济发展方式转变,减少东部经济发达地区对土地财政的依赖是治理土地财政问题的当务之急;深化财税体制改革,完善地方政府政绩考核体制,减弱地方政府开拓"土地财政"的动力是治理土地财政问题的根本.

Analysis on Spatio-temporal Characteristic of Land Finance Change in China

Based on the provincial data from 2000 to 2010,this paper analyzed spatio-temporal characteristic and influential factors of land finance change. The result indicates that: the land financial scale and land financial dependency were increased sharply; land management income became the main source; the land financial scale and land financial dependency were different among provinces,present the eastern,central and western decreasing trend; it was the basic similar between provincial land financial scale and land financial dependency on spatial pattern; local government fiscal pressures,economic growth,the structure of land supply and land price,national macro-control policy had an significant impact on land finance. This research concluded that it is urgent to reduce dependence on land finance in the eastern region,it is essential to reduce the local government motivate to develop " land finance".