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1994年我国开始实行财税分权制度,该制度调动了地方的积极性,在一定程度上理顺了中央和地方财政关系。但随着城市化进程的加快,违法占地用地比较普遍,土地成为地方政府生财和形象工程两不误的重要工具。“土地财政”的高额利润驱使着地方政府热衷于土地征用开发和城市化建设,这严重削弱了中央政府对地方的调控能力,高房价始终降不下去。失控的土地征用暴露了我国财税分权制度的问题,必须予以解决,同时中央与地方的财税制度也要合理重构。
In 1994, our country began to implement the system of fiscal decentralization, which aroused the enthusiasm of the local authorities and straightened out the fiscal relations between the central and local governments to a certain extent. However, with the acceleration of urbanization and the illegal land occupation, land has become an important tool for local governments to make money and build their own image projects. The high profits of “land finance” drove local governments to be keen on land acquisition, development and urbanization. This severely weakened the central government’s ability to regulate and control local governments. High housing prices could not be reduced. The uncontrolled expropriation of land exposes the issue of fiscal decentralization in our country and must be solved. At the same time, the fiscal and taxation system at the central and local levels must be reconstructed reasonably.