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分税制是我国现行财税体制中的重要制度,实施近20年对我国经济社会发展产生了深入的影响。近年来,分税制对地方政府行为偏好的影响成为学者们广泛关注并深入探讨的热点问题。本文基于地方政府的税收偏好,考察了其对城市土地利用变化的影响,构建了分税制背景下地方政府“税收偏好—产业取向—用地变化”的分析框架,并运用统计数据进行实证描述,得出了简要的研究结论与后续展望。
The tax-sharing system is an important system in the current fiscal and taxation system in our country. The implementation of nearly 20 years has had an in-depth impact on the economic and social development in our country. In recent years, the influence of the tax-sharing system on the preference of local governments has become a hot issue that scholars have paid close attention to and extensively discussed. Based on the tax preferences of local governments, this paper examines the impact of changes on urban land use and builds an analytical framework for local government “tax preference - industrial orientation - land use change ” under the tax sharing system, and uses the statistical data to make an empirical description. Come to a brief conclusion of the study and follow-up.