CAJ | 학술논문

土地财政收入是城市土地扩张的重要影响因素，但是仅以土地出让金等同于土地财政考察这种影响是不全面的。土地税也是土地财政收入的重要内容。本文将土地财政分为土地出让金和土地税两部分。在当前财政和城市土地管理制度框架内分别分析了土地出让金、土地税对城市扩张的影响，提出了两个研究假说：①在现行财政和土地制度安排下。土地出让金会显著推动城市扩张；②与土地出让金相反。土地税的增长可以遏制城市扩张。进而依据30个省级行政区2000-2011年的土地出让金、土地税与城市建成区面积数据，运用面板协整计量方法对研究假说进行了检验。结果表明：①土地出让金、土地税两类土地财政收入对城市土地扩张的影响是不同的；②全国层面及东部、西部地区的数据表明．土地出让金收入的增长会显著推动城市土地扩张；③无论是在全国层面还是东、中、西部层面，目前我国征收的5种土地税均未发挥遏制城市土地扩张的作用。据此，应该通过完善现有土地税种、开征物业税．改革土地出让制度、加强土地收益管理，改革财政体系、缩小地方财政缺口等政策实现土地税对土地出让金的替代．最终实现城市土地的有效管控。另外．在东、中、西3大区域应实行差别化政策。有序实现土地税替代土地出让金。
토지재정수입시성시토지확장적중요영향인소，단시부이토지출양금등동우토지재정고찰저충영향시불전면적。토지세야시토지재정수입적중요내용。본문장토지재정분위토지출양금화토지세량부분。재당전재정화성시토지관리제도광가내분별분석료토지출양금、토지세대성시확장적영향，제출료량개연구가설：①재현행재정화토지제도안배하。토지출양금회현저추동성시확장；②여토지출양금상반。토지세적증장가이알제성시확장。진이의거30개성급행정구2000-2011년적토지출양금、토지세여성시건성구면적수거，운용면판협정계량방법대연구가설진행료검험。결과표명：①토지출양금、토지세량류토지재정수입대성시토지확장적영향시불동적；②전국층면급동부、서부지구적수거표명．토지출양금수입적증장회현저추동성시토지확장；③무론시재전국층면환시동、중、서부층면，목전아국정수적5충토지세균미발휘알제성시토지확장적작용。거차，응해통과완선현유토지세충、개정물업세．개혁토지출양제도、가강토지수익관리，개혁재정체계、축소지방재정결구등정책실현토지세대토지출양금적체대．최종실현성시토지적유효관공。령외．재동、중、서3대구역응실행차별화정책。유서실현토지세체대토지출양금。
Land finance is one of the important factors affecting urban land expansion, but it＇ s incomplete that using Land-transferring Fees only represents land finance when we analyze its effects, because land tax is also the important content of land finance. This paper divides land finance into Land-transferring Fees and land taxes, whose effects to urban land expansion are analyzed respectively within current financial institutional framework and land management institutional framework, and put forward two research hypothesis which are tested by panel data of 30 provinces employing panel co-integration ：（~）Land-transferring Fees will significantly promote urban land expansion in current institutional framework; （~）on the contrary, land tax can theoretically contain urban land expansion. As shown in the results：（~）the effect of Land-transferring Fees and the effect of land taxes are different obviously. （~） Land-transferring Fees significantly promote the growth of urban land expansion which has been verified in national, eastern, western scale. （~）Current five kinds of land taxes do not contain the urban land expansion regardless of in national eastern, central and western scale. Thus, some suggestions, which should be carried out differently among in eastern, central and western scales, are put forward including improve existing land taxes and beginning to collect property tax, reforming land system and strengthening management of land-transferring fee, reforming financial system and decreasing financing gap of the local government, so that land taxes can take the place of Land- transferring Fees to realize the effectively control urban land expansion.