中文摘要：

文章从土地财政的视角对保障性住房建设过程中遇到的阻碍进行了研究。文章认为,保障房实物建设与土地财政发生抵触的根本因素在于土地。保障房用地的无偿供应一方面减少了政府可获得的土地出让金,另一方面加重了地方发展的财政压力。因此,政府会在逐利动机和财政压力的驱使下或明或暗地规避保障房土地的供应。文章利用105个城市的相关数据对此进行了实证检验。结果表明,财政压力比逐利动机更好地预测了城市政府规避供地的行为。与大多数呼吁彻底改革现行分税制的政策建议不同,文章提出,在现状难以改变的情况下,降低土地因素抑制保障房建设成效的可行办法是淡化对保障房供地的要求,更多地通过其他措施推进建设工作,如住房保障的货币化和市场化。

英文摘要：

This paper investigates the obstacles encountered by public housing project from the perspective of land fiscal regime.We argue that the land is the critical ingredient of the conflict between land fiscal regime and public housing project.Free land supply for public housing project on one hand reduced the land-leasing fee a city government can acquire;on the other hand,it puts fiscal pressure on the a city＇s development.Therefore,city government refuses to do this thing in many ways.Employing city level data,we designed econometric models to test the above point of view.Empirical results show us that fiscal pressure is better than the motive of chasing fiscal revenue on predicting the behavior of avoiding free land supply for public housing project.Distinct to the suggestions about reforming the tax sharing regime thoroughly,we think of that a possibly feasible way to reduce the negative effect of land fiscal regime on public housing project is not emphasizing the requirement of large scale free land supply,but other measures,such as special subsidies for poor man and delivering housing through market.