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历史地看,中国土地财政现象的产生和形成,是中国特定制度环境和经济发展阶段综合作用的结果,其实质是在中国社会主义土地公有制的条件下,集体土地国有化和国有土地加速资本化,而政治晋升激励、征地拆迁成本弥补不充分等因素也起到推动作用。(一)国有和集体所有并存的土地公有制及征地制度安排。中国《宪法》规定:国务院受委托代表全国人民行使土地所有权,并通过《土地管理法》等法律法规层层委托给地方政府具体管理。实际当中地方政府把土地“分级管理”变为事实上的
Historically, the emergence and formation of China’s land finance phenomenon is the result of the combined effect of the specific institutional environment and economic development in China. The essence is that under the conditions of public ownership of socialist land in China, the nationalization of collective land and the accelerated capitalization of state-owned land , And political promotion incentives, land acquisition and house demolition costs to make up for inadequate and other factors also play a catalytic role. (A) the state-owned and collective ownership of all land and public ownership of land and land acquisition arrangements. The Chinese Constitution stipulates that the State Council shall be entrusted to exercise the ownership of the land on behalf of the people throughout the country and shall be entrusted to the local government for specific management at various levels through laws and regulations such as the Land Administration Law. In fact, local governments have made land “classified management” into de facto