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土地财政中隐含了寻租、土地资源利用代际不公、土地资源配置效率损失、收入分配不公加剧、财政风险加大等一系列问题,形成土地财政的根本原因在于现有财税体制导致财力与事权失衡、土地权益机制存在缺陷、激励约束机制不健全。对土地财政的治本之策是改革现有的财税体制和政绩考核等相关制度,建立合理的制度框架,实现有效的激励与约束。
Land finance contains a series of problems such as rent-seeking, unfair use of land resources, loss of efficiency of land resource allocation, unfair distribution of income and increasing financial risk. The fundamental reason for forming land finance lies in the fact that the existing fiscal and taxation system leads to financial and The imbalance of power, the mechanism of land rights and flaws, incentive and restraint mechanisms are not perfect. The permanent solution to land finance is to reform the existing fiscal and taxation system and performance appraisal system, establish a reasonable institutional framework and achieve effective incentives and restraints.