按照目前的财税体制,地方政府具体行使国有土地的所有者权利,具体负责征地出让等操作,土地出让收入主要由地方政府实际支配和使用。因此,要客观分析评价土地财政现象,比较可靠的途径是深入各地进行实地调研。为实地考察地方政府财政收支对土地出让收入的依赖情况,课题组分别对我国两个相 According to the current fiscal and taxation system, local governments specifically exercise the rights of owners of state-owned land and are specifically responsible for land acquisition and other operations. The revenue from land sales is mainly controlled and used by local governments. Therefore, to objectively analyze and appraise the land financial phenomenon, a more reliable way is to go deep into the field research. In order to examine the dependence of local government revenues and expenditures on the land transfer income on the spot, the research group separately assessed the two phases