土地出让金改革的财政学解析

土地出让金改革的建议中，一些观点是要将土地出让金统一或部分收至中央财政，出于现实障碍也不将其纳入物业税。本文立足公共财政的视角，认为土地出让金作为公共收入，为地方政府经济建设提供了重要的财力支持，虽然存在收支隐秘、分配不公、管理混乱等问题，但是这些问题大多是由于现行财政体制的非平等性、财政分权制度的非兼容性、基层财政体制的非正义性所导致。消除这些原因、改革土地出让金，标本兼治的路径：一是要配合财政扁平化改革，土地出让金依旧归宿地方财政；二是要克服技术性、制度性难题，提高财产税替代土地出让金的可行性；三是要明确土地出让金的公共支出方向，实现“取之于民，用之于民”的宗旨。

An Analysis of Land Transfer Expense Reform on the Basis of Finance

Many problems emerge when the land transfer expense is given to the local finance. Should it partly or wholly be taken over the Central Government finance？ In view of public finance, this paper holds that land transfer expense is public revenue which is significantly financially supportive in local government economic construction. Although it incurs problems such as opaque revenue and expenditure, unfair alloca- tion, and irresponsibly management, they are chiefly caused by inequality of the present financial system, incompatibility of financial federalism system, and injustice of basic financial system. If these were effectively handled, land transfer expense could play its deserved role.