近年来,随着我国经济的快速发展,特别是工业化、城市化进程的推进,各地来源于土地的收入急剧增长,占地方政府收入比重不断提高,导致部分地方政府对土地收入的过度依赖,且依赖度逐年提高,值得关注。一、“土地财政”凸显所谓财政土地收入,是指地方政府直接从土地出让中获得的收入(即仅指来源于地产的收入,而不涉及房产)。依靠出让土地获得收入来增加财政收入的情况近年越来越突出,因之被称谓“土地财政”。 In recent years, with the rapid economic development in our country, especially the advancement of industrialization and urbanization, the revenue from land all over the country has been increasing sharply, accounting for the rising proportion of the revenue of local governments, resulting in over-reliance on land revenues by some local governments and Dependency increases year by year, it is worth attention. First, “land finance ” highlights the so-called financial land revenue, refers to the local government directly from the land transfer income (that is, only refers to income from real estate, not involving real estate). Relying on the transfer of land to obtain revenue to increase revenue has become increasingly prominent in recent years, hence the title “land finance”.