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目次一、土地财政的界定(一)土地财政的涵义(二)土地财政的主要内容(三)土地财政的性质二、土地财政的形成原因(一)财政分税制与土地财政的形成(二)土地征用制与土地财政的形成(三)土地融资制与土地财政的形成(四)政绩考核制与土地财政的形成三、土地财政带来的问题(一)中央与地方权力配置模糊(二)财政资金游离于预算监控之外(三)地方政府透支土地收益(四)损害国民利益分配的公平性四、土地财政的规制路径(一)明确土地所有权出让补偿机制(二)明确预算外资金的决策与监管
First, the definition of land finance (a) the meaning of land finance (b) the main content of land finance (c) the nature of land finance two reasons for the formation of land finance (a) the fiscal tax system and the formation of land finance (two) land (3) Formation of land financing system and land finance (4) Performance evaluation system and the formation of land finance 3) Problems of land finance 1) Confusion of power allocation between the central government and local government 2) Funds out of budget control (3) Local government overdraft land revenue (4) The damage to the fair distribution of national interest Fourth, the land finance regulatory path (A) a clear compensation for the transfer of ownership of land compensation mechanism (B) clear extrabudgetary funds decision With regulation