土地财政问题面临改革的契机。当此之时,需要对土地财政问题的各种讨论进行系统梳理,对一些重大问题正本清源、聚焦归位,以有效指导和推进改革实践工作。一、土地财政问题产生的根源在于土地制度在一般市场经济国家,政府是不允许征收土地、然后出让用于经营性目的,政府征地只限于公益用地。而我国的土地制度恰恰相反,农村集体所有的土地,在规划为建设用地之后,必须先由政府征收为国有,然后再向一级市场供地。这一制度规定在改革初期执行得不彻底,很多企业都是先用地、再补办 Land finance is facing an opportunity for reform. At this time, we need to systematically sort out the various discussions on the financial problems concerning land and land, clarify some of the major issues and focus their homing efforts to effectively guide and promote the reform practice. First, the root cause of the land financial problems lies in the land system In the general market economy countries, the government is not allowed to levy land, and then sold for operational purposes, the government land requisition only limited to public land. However, the land system in China is just the opposite. After all the land owned by the rural collectives is planned as construction land, it must first be levied by the government as a state-owned land and then be supplied to the primary market. This system stipulates that the reform was not implemented thoroughly in the initial stage of reform. Many enterprises started with land and then replenished