中国土地征收制度变迁的财政逻辑——基于财政社会学角度的考察
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引用本文:匡 凯.中国土地征收制度变迁的财政逻辑——基于财政社会学角度的考察[J].财经理论与实践,2021,(6):111-117
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作者单位
匡 凯 (中南大学 法学院湖南 长沙 410083) 
中文摘要:土地征收制度会受到财政政策影响。1959-1982年,财政权力下放、重工业优先支出,致使农村通货膨胀、地方征地权力增大,所以征地审批机关级别提高、权力回收,补偿标准上调。1982-1998年,分税制促使政府通过城市扩张提高GDP,加之通货膨胀使得征地程序更严格,补偿标准提高。新世纪公共财政下,法律细化了“公共利益”范围、提高了征地透明度,农民参与土地分红。财政从家财型向税收型转变,应当要严格征地程序,加强社会保障,处理好“央-地”关系。
中文关键词:财政制度  土地征收制度  家财型财政  税收型财政
 
How Financial Policy influence China's Eminent Domain System: Based on Historicized Fiscal Sociological Analysis
Abstract:The institution of land expropriation is influenced by finance. During 1959-1982, local government controlled more power than central government. The large percent of resources putting into the manufacturing industry left inflation in rural areas and increased expropriation compensation. Repetitive construction and procedure absence made the law increase the level of expropriation approving organization, specify procedure and land conservation to be the national policy. During 1982-1998, that revenue-sharing system weakened local finance made the local government increased GDP from city expanding and left expropriation disputes. So states published more strict laws on procedure and powers. The inflation in this time increased expropriation standards. In this new century, laws specifies the public interest, make more transparent procedure and peasant's right on benefit sharing to meet the standards of public finance and perish the price scissors in land market. The transformation form family finance to tax finance make some progress in fair procedure, compensation standards and states-local relationship.
keywords:financial institution  land expropriation system  family finance  tax finance
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