论“土地财政”的效应、成因及其法律解决之道

“土地财政”是指地方政府在财政资金短缺的情况下,主要利用土地出让法律制度和土地税费法律制度来获取财政收入以充实本地政府财源的行为.地方政府的“土地财政”行为引发了正负两方面的效应,对负效应的分析显然更为重要.地方政府的“土地财政”行为有其深刻的制度成因.解决“土地财政”的法律措施是完善财政收支法律制度,合理配置中央和地方的财政权限；改革和完善财政转移支付法律制度；改革现行的土地制度和土地征收制度.

Effects, Causes and Legal Solutions of Land Finance

"Land finance" refers to the acts that local governments take to increase local fiscal revenue relying on land transfer system and land taxation system so as to release them from financial shortage.The land finance acts of local governments have both positive and negative effects.It is obvious that analysis of the negative effects is of more importance.There are deep system reasons for local governments’ "land finance" acts.The legal measures for this include: perfect the laws of financial revenues and expenditures so as to allocate reasonably the fiscal power between the central government and local governments;reform and perfect financial transfer payment laws;and reform the present land system and land requisition system.