分稅制下我國(guó)地方政府的“土地財(cái)政”問題研究.pdf

1、分類號(hào)UDC密級(jí)公開另秀廬夕擎碩士研究生學(xué)位論文分稅制下我國(guó)地方政府的“土地財(cái)政“問題研究申請(qǐng)人：學(xué)號(hào)：培養(yǎng)單位：學(xué)科專業(yè)：研究方向：指導(dǎo)教師：完成日期：程敏2100070經(jīng)濟(jì)與工商管理學(xué)院國(guó)民經(jīng)濟(jì)學(xué)宏觀經(jīng)濟(jì)運(yùn)行分析焦方義教授2013年3月12日黑龍江大學(xué)碩士學(xué)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