分税制改革之后,地方政府做大经济总量的热情高涨,纷纷采取各种税收优惠、财政返还以及土地优惠进行“招商引资”竞争。然而,事权不断下移,财力有限,对其行为形成预算约束,住房市场化改革后,地方政府不得不选择土地财政作为突破约束的重要手段。随着工业化的加速推进及由此带来的土地需求快速增长,地方政府实施差别化土地出让策略,通过开发居住项目并从其整个产业链中获取规模可观的税收收入和土地出让收入。上述机制在一定程度上影响了市场公平,大量相关税费和土地出让金被转嫁到住房中,降低了购房人的实际收入水平,农村集体土地在转为建设用地时的征收补偿和“招拍挂”之间巨大的价格差,都成为引发收入分配问题的重要原因。 After the tax-sharing reform, the enthusiasm of local governments in boosting their economic output has skyrocketed. Various tax incentives, fiscal returns and land concessions have been adopted to “compete for investment.” However, the power to keep moving down, limited financial resources, the formation of budget constraints on its behavior, housing market reform, the local government had to choose land finance as an important means to break the constraint. With the acceleration of industrialization and the rapid growth of land demand resulting from this, local governments have implemented a strategy of differentiated land transfer through the development of residential projects and the acquisition of substantial tax revenue and land transfer income from the entire industrial chain. The above-mentioned mechanism has affected the fairness of the market to a certain extent. A large amount of related taxes and fees and land transfer fees have been transferred to the housing, reducing the actual income level of the buyers and the compensation for the acquisition of rural collective land when it is converted into construction land Hanging hanging "between the huge price difference, have become an important reason for the issue of income distribution.