CAJ | 학술논문

文章将中国的土地征用与出让制度模型化，构建一个政治与财政双重激励下影响地方土地出让规模的动态理论框架，并利用土地二级市场开放后的省级面板数据进行实证验证与拓展分析，试图从财政激励、经济绩效与土地征用出让制度本身，对近年来土地出让规模的膨胀给出多角度的解释与探讨。研究表明，地方政府面临的政治激励与财政激励因素是造成土地出让收入规模膨胀的重要制度原因；土地出让的收益水平、以及其时经济增长与财政增收作用也会对此产生正面的推动作用，而农地生产效率则与之负向相关．实证表明，近年来我国对于政府非税收入管理的规范化有助于抑制地方政府土地出让收入扩张。基于此。文章认为合理管控土地出让收入规模需要土地出让制度内外的联动改革。
문장장중국적토지정용여출양제도모형화，구건일개정치여재정쌍중격려하영향지방토지출양규모적동태이론광가，병이용토지이급시장개방후적성급면판수거진행실증험증여탁전분석，시도종재정격려、경제적효여토지정용출양제도본신，대근년래토지출양규모적팽창급출다각도적해석여탐토。연구표명，지방정부면림적정치격려여재정격려인소시조성토지출양수입규모팽창적중요제도원인；토지출양적수익수평、이급기시경제증장여재정증수작용야회대차산생정면적추동작용，이농지생산효솔칙여지부향상관．실증표명，근년래아국대우정부비세수입관리적규범화유조우억제지방정부토지출양수입확장。기우차。문장인위합리관공토지출양수입규모수요토지출양제도내외적련동개혁。
The paper abstracts the land expropriation and remise regime of China with the dynamic theoretical framework for analyzing the driving force of local land remise revenue under fiscal and political incentives, followed by the panel examination based on provincial data, so as to propose muhi-angle interpretation on the recent boost of land remise revenue. The results reveal that fiscal and political incentives consist the major institutional pressure on remise revenue expansion. Moreover, the profitability of land transfer as well as its contribution to economic growth and tax revenue promotes such expansion in depth, while agricultural productivity affects reversely. Furthermore, empirical study also shows that the regulation on non-tax reve- nue helps restrain the land revenue scale. Consequently, simuhaneous reform in-and-outside the land remise institution is in- evitable for controlling China＇ s land remise revenue.