财政立宪主义与“土地财政”治理

摘要

我国地方政府的“土地财政”引发了不少问题。财政立宪主义视野下，该现象是由央地财权划分不够合理，以及地方政府权力与当地居民权利不够平衡造成的。如果能够做到以宪法绝对统摄各类财税法律法规，则“土地财政”问题就可得到治理。%The “land finance” of local governments triggers many social issues. In terms of financial constitutionalism, this phenomenon is caused by the disproportionate division of financial power between the central and local governments, and by the imbalance of power between local government and the rights of local people. If the absolute authority of the Constitution in guiding various financial and taxation laws can be guaranteed, the “land finance” issues can be solved.