上海国土资源2025，Vol.46Issue(4)：6-13,8.DOI:10.3969/j.issn.2095-1329.2025.04.002
地方政府土地财政转型:趋势研判与实现路径
Transition of local government land finance:trend analysis and implementation pathways
摘要
Abstract
Based on local fiscal and other relevant data from 2011 to 2024,this paper employs literature research and qualitative analysis methods to analyze the current fiscal predicaments of local governments in China,diagnose the key issues in their transition away from land-based finance,and construct a viable pathway for this transformation.The study reveals the following findings:(1)Regarding fiscal status,local governments face challenges such as structural imbalances caused by tax system design,transitional pains stemming from economic and social transformation,sustained expansion of statutory expenditures,a peak period for debt principal and interest repayments,the rigidity of infrastructure maintenance costs,mismatches in central-local fiscal responsibilities,inefficiencies in transfer payment systems,and persistent issues of soft budget constraints.(2)Concerning the necessity of transition,factors including the scarcity of resources(rendering land-based finance unsustainable),the expansive nature of debt(leading to risk accumulation),the imbalance in wealth distribution(increasing social costs),and distorted incentive mechanisms(causing resource misallocation)make this transition inevitable.(3)In terms of the transition pathway,it is essential to unlock the potential of existing land resources,strengthen financial balance in land management,and deepen reforms in real estate taxation.关键词
土地出让/土地财政/土地财政转型/实现路径Key words
land granting/land finance/transition of land finance/implementation pathways分类
管理科学引用本文复制引用
龚奇,吴九兴..地方政府土地财政转型:趋势研判与实现路径[J].上海国土资源,2025,46(4):6-13,8.基金项目
国家自然科学基金面上项目"都市圈乡村土地利用转型的格局、机理与效应研究——以南京都市圈为例"(42371269) （42371269）
安徽省自然科学基金面上项目"都市圈跨界区域土地利用转型的格局、机理与效应——以南京与合肥都市圈为例"(2208085MD86) （2208085MD86）
