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本文旨在探析2000年以来的财政体制变迁与“土地财政”形成以及产业结构调整之间的联系机制,采用了2000～2009年我国省级面板数据进行了实证分析。通过分析我们发现:税收收入集权效应和土地房产财税收入的分权效应促使我国产业结构中房地产业比重上升的作用机制是存在的。为此,需要进一步优化我国财税制度设计,增强其科学性和内在稳定性。
This paper aims to explore the relationship between the financial system change and the formation of “land finance” and the adjustment of industrial structure since 2000, and carry out an empirical analysis using the provincial panel data from 2000 to 2009. Through the analysis we found that the tax revenue centralization effect and the real estate revenue taxation decentralization effect to promote the proportion of real estate in China’s industrial structure, the mechanism of increasing the role of existence. To this end, we need to further optimize the design of fiscal and taxation system in our country and enhance its scientific and inherent stability.