分稅制下我國地方政府的“土地財政”問題研究.pdf

1、分類號UDC密級公開另秀廬夕擎碩士研究生學位論文分稅制下我國地方政府的“土地財政“問題研究申請人：學號：培養(yǎng)單位：學科專業(yè)：研究方向：指導教師：完成日期：程敏2100070經濟與工商管理學院國民經濟學宏觀經濟運行分析焦方義教授2013年3月12日黑龍江大學碩士學位論文AbstractInrecentyears，localgovernment’S”landfinance”hasbecomeoneoftheoutstandingproble

2、msofthemacroeconomicoperationThisphenomenoncausedmoreandmoreattentionofthepublicandacademiaAdmitofnodoubt，”landfinance”canincreaselocalgovernment’SlocalfiscalincomeBut”landfinance”willalsobringsomeriskstothestabilityofso

3、cietyhealthyandsustainabledevelopmentoftheeconomics，whichcannotbeignoredbyUSFromtheperspectiveoftax—sharingsystem，thispaperexploresthemechanismbehindthelocalgovernment’S”landfinance”Thepaperstartswiththestatusofquoandsiz

4、eof”landfinance”，pointsoutthefactthatlocalgovernmentsrelyexcessivelyon’landfinance”Insuccession，thepaperanalysesthereformoftaxsharingsystemin1994Afterthereform，localgovernmentsfacedtheproblemofunbalancebetweenfinancialre

5、venueandexpenditureThirdlyanalysestherisksbringsbythe”landfinance”，whichincludingeconomicaloperationrisk，societyrisk，irregularityandcorruptionriskFinallythepaperproposessomepolicyrecommendationstosolvetheproblemoflocalgo

6、vernment’S”landfinance”Thepapersupportsthepointsthatimprovingandperfectingthetax—sharingsystemisthekeypointtosolvetheproblemoflocalgovernment’S”landfinance”Keywords：”landfinance“；tax—sharingsystem；financialrevenueandexpe