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本文揭示了地方政府土地财政依赖和农地非农化市场化改革之间的行动逻辑,并利用2003—2013年中国29个省份的面板数据进行计量检验,测定地方政府土地财政依赖度对农地非农化市场化水平的影响程度,为加快农地非农化市场化改革提供参考依据。研究结果表明,地方政府较高的土地财政依赖是中国农地非农化市场化改革进展缓慢的重要原因。地方政府土地财政依赖的形成又与现行的行政分权和财政集权体制有关。要加快中国农地非农化市场化改革的进程,需要地方政府尽快摆脱对土地财政的依赖。要改变地方政府对土地财政的依赖,不仅需要中国经济结构的转型和升级,而且需要调整和深化财税体制改革,加大中央政府对地方政府的纵向转移支付力度,赋予地方政府尤其是基层政府更多的与事权相匹配的税权。
This paper reveals the logic of action between the local government’s land-based fiscal dependence and the market-oriented reform of agricultural land conversion. Using the panel data of 29 provinces in China during 2003-2013, the paper tests the financial dependence of local government on agricultural land The extent of marketization of non-agriculturalization will provide a reference for accelerating the market-based reform of non-agricultural land use. The results show that the higher land-based financial dependence of local governments is an important reason for the slow progress of the marketization reform of non-agricultural land in China. The formation of local government land financial dependence with the current administrative decentralization and fiscal centralized system. To speed up the process of marketization of non-agricultural land in China, local governments need to get rid of their dependence on land finance as soon as possible. To change the reliance of local governments on land finance requires not only the transformation and upgrading of China’s economic structure but also the need to adjust and deepen the reform of the fiscal and taxation system so as to increase the vertical transfer payments made by the central government to local governments and give the local governments, A lot of power and tax rights.