甜菜磷脂酰肌醇转运蛋白基因SbSEC14的克隆及低温胁迫下的表达分析

邹锋康, 贾海伦, 丁广洲, 陈丽

中国农学通报. 2020, 36(32): 39-48

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中国农学通报 ›› 2020, Vol. 36 ›› Issue (32) : 39-48. DOI: 10.11924/j.issn.1000-6850.casb20191100883
生物科学

甜菜磷脂酰肌醇转运蛋白基因SbSEC14的克隆及低温胁迫下的表达分析

作者信息 +

Phosphatidylinositol Transporters Gene SbSEC14 C in Sugarbeet: Cloning and Expression Analysis Under Low Temperature Stress

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History +

摘要

磷脂酰肌醇转运蛋白(PITPs)广泛存在于真核生物细胞中,能够在体外膜脂质双层之间调控磷脂酰肌醇(PtdIns)或者磷脂酰胆碱(PtdCho)单体的独立转运。参与磷酸肌醇代谢、膜运输、极性生长、信号转导、逆境胁迫、胞浆运动和细胞周期调节等多种重要的生命过程,在植物的逆境响应以及发育调节中具有重要的作用。为了研究甜菜磷脂酰肌醇转运蛋白基因及其在低温胁迫下的表达情况。本研究以甜菜基因组数据库中一条预测的磷脂酰肌醇转运蛋白基因CRS1为模板,用基因克隆的方法得到一条全长765 bp,开放阅读框596 bp,编码198个氨基酸的甜菜SEC14基因,命名为SbSEC14。理化性质分析表明,该蛋白质为不稳定亲水蛋白;蛋白质二、三级结构分析表明,该蛋白质α-螺旋所占的比例最高,为47.47%,β-转角所占比例最低,为5.56%;蛋白质保守结构分析表明,该蛋白质有典型的SEC14结构域;蛋白质系统进化树分析表明,甜菜SbSEC14基因与菠菜、藜麦的磷脂酰肌醇运转蛋白基因亲缘关系最近;实时荧光定量结果表明,SbSEC14基因在甜菜中组成型表达,在甜菜叶中的表达量最高,在甜菜根中的表达量最低,在叶中表达量约为根中的2.5倍。甜菜幼苗4℃处理0、2、6、12、24 h,该基因在植株处理0~2 h时表达量呈上升趋势,在植株处理2~6 h时表达量呈下降趋势,在植株处理6~24 h时表达量趋于平稳状态。因此,预测该基因与甜菜抗低温胁迫相关。

Abstract

Phosphatidylinositol transporters (PITPs) are widely present in eukaryotic cells and can regulate the independent transport of phosphatidylinositol (PtdIns) or phosphatidylcholine (PtdCho) monomers between lipid bilayers in vitro. They are involved in many important life processes such as phosphoinositide metabolism, membrane transport, polar growth, signal transduction, stress, cytoplasmic movement, and cell cycle regulation. They play an important role in plant stress response and development regulation. In order to study the sugarbeet phosphatidylinositol transporter gene and its expression under low temperature stress, in this study, using a predicted phosphatidylinositol transporter gene CRS1 from sugarbeet genome database as a template, a beet SEC14 gene with a length of 765 bp, an open reading frame of 596 bp, and a coding of 198 amino acids was obtained by gene cloning. It was named SbSEC14. The analysis of the physicochemical properties showed that the protein was an unstable hydrophilic protein. The secondary and tertiary structure analysis of the protein showed that the protein's α-helix accounted for the highest proportion, 47.47%, and the β-turn angle accounted for the lowest, 5.56%. The conserved structural analysis of the protein showed that the protein had a typical SEC14 domain. The phylogenetic tree analysis of the protein showed that the beet SbSEC14 gene was most closely related to spinach and quinoa's. Real-time fluorescence quantitative results showed that the constitutive expression of SbSEC14 gene appeared in sugarbeet, the highest expression was in sugarbeet leaves, the lowest expression was in sugarbeet roots, and the expression in leaves was about 2.5 times that of roots. Sugarbeet seedlings were treated at 4℃ for 0, 2, 6, 12, and 24 h, the expression level of this gene showed an upward trend when the plants were treated for 0-2 h, the expression level was decreased when the plants were treated for 2-6 h and the expression level tended to be steady for 6-24 h. Therefore, it is predicted that this gene is related to the resistance of sugarbeet to low temperature stress.

关键词

甜菜 / 磷脂酰肌醇运转蛋白 / SEC14 / 低温 / 非生物胁迫

Key words

sugarbeet / phosphatidylinositol transporter / SEC14 / low temperature / abiotic stress

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邹锋康 , 贾海伦 , 丁广洲 , 陈丽. 甜菜磷脂酰肌醇转运蛋白基因SbSEC14的克隆及低温胁迫下的表达分析. 中国农学通报. 2020, 36(32): 39-48 https://doi.org/10.11924/j.issn.1000-6850.casb20191100883
Zou Fengkang , Jia Hailun , Ding Guangzhou , Chen Li. Phosphatidylinositol Transporters Gene SbSEC14 C in Sugarbeet: Cloning and Expression Analysis Under Low Temperature Stress. Chinese Agricultural Science Bulletin. 2020, 36(32): 39-48 https://doi.org/10.11924/j.issn.1000-6850.casb20191100883

0 引言

针对中国经济发展进入经济新常态的客观现实,党的十九大报告指出要把发展经济的着力点放在实体经济上[1]。在地方层面,地方政府应着力引导发展实体经济,推动当地经济发展质量逐步提高。但在经济新常态下,中国整体经济增速放缓,各级地方政府财政收入增速也随之放缓,地方政府财政压力增加,地方政府财政收入较为依赖于土地财政的现状没有太多的改变[2]。有学者提出,土地财政需要转型以适应城市化发展推进的需要[3,4,5];有学者针对经济新常态下土地财政相应问题,提出了完善税收体制、增加第一财政收入、转变政府职能、转变经济发展方式以及健全农村土地权能等建议[6,7,8,9]。但是,土地财政作为地方政府财政收入的主要来源这一现实,短时间内可能不会明显改变,土地财政应该还将持续一段时间。基于此,本研究尝试提出对土地财政进行"有保留地变革"[10],探索新的土地财政方式,使地方政府在地方发展实体经济、提高经济发展质量的进程中有一定的财政收入保障,以期为将来降低地方政府对土地财政的依赖程度提供参考。

1 "土地财政"的产生及其影响

1.1 "土地财政的产生"

"土地财政"是指一些地方政府依靠出让土地使用权的收入来维持地方的财政支出,属于预算外收入,又称第二财政(第一财政是指税收)。自1994年"两税制"改革以来,地方政府在土地财政上获取的收入,越来越成为地方政府的财政收入的主要来源。

1.2 "土地财政"的影响

1.2.1 "土地财政"的积极影响 在中国土地财政问世的20余年间,地方政府将大量的土地财政收入投入到城市基础设施建设,中国的教育、医疗卫生、交通等公益事业在很短的时间内快速发展,截止到2018年中国城镇化率已达59.58%,户籍人口城镇化率达到43.47%[11],几十年间中国的城市化进程取得了辉煌的成就,土地财政的贡献应该值得肯定。
基于中国城市土地公有制这一独特的制度,将城市土地的金融属性设置为中国的一种信用背书。借助土地巨大融资能力,地方政府可以执行无人能敌的税收减免和地价补贴[3]。虽然中国企业承担着极大地"税负痛感",但是地方政府通过土地财政获取的收入来补贴中国的企业,使得中国企业的"税负痛感"得以弥合。这种地方政府扶持企业的方式使得中国企业几十年间飞速发展,中国成为了新的"世界工厂"。
1.2.2 "土地财政"的消极影响 凡事都有两面性,土地财政也是一把"双刃剑",土地财政在发挥巨大作用的同时,也衍生出很多问题。
(1)土地财政导致中国城市过度扩张,今后将面临无地可用的局面,这种发展方式不可持续。地方政府通过土地财政出让土地获取出让金的同时也随之带来城市规模的扩张,中国城市经过20多年的"鲸吞蚕食"后,规模都极大地扩张。根据《中国城市统计年鉴》的相关数据显示:1994年,中国城市建成面积为18976 km2;到了2016,中国城市建成区面积达到了54331.47 km2,22年间翻了近3倍。诚然,这样加强了中国城市开发程度,提高了城镇化率,但是这种扩张是建立在吞并农村集体用地的基础上完成的,与这种扩张伴生的是耕地面积急剧下降、农民失地、征地补偿标准过低甚至是一些土地违法问题[12,13,14,15]。并且城市周围的农村土地越来越少,今后的城市可能面临着无地可征、无地可用的局面,这种透支未来发展空间的方式将不可持续。
(2)带来资源、资金的严重浪费。曾经地方政府尤为注重GDP指标,房地产建设周期内的每一阶段,都将贡献巨大的GDP产出,致使地方政府热衷于进行土地出让。地方政府在收取土地出让金之后,房地产开发商取得了土地出让权,高额的GDP产出随着房地产的开发建设而开始。从房地产商拆迁、建设、交付楼盘,到购房者装修、入住,中间还有相关基础设施的建设,每一阶段都要耗费大量的资源、资金。随着房地产开发建设的不断进行,房地产行业供给逐渐大于需求,很多建好的住宅无人居住,大量的钢筋、水泥等的建筑材料被消耗,购置这些建筑材料的资金却撑起了地方的GDP。如此循环往复,造成了资源、资金的严重浪费。
(3)致使房价过高,大多数人无力承受,拉大了有房者和无房者之间的贫富差距;房地产业泡沫严重,存在着金融风险。地方政府为了获取更多的土地出让金,通过招标、挂牌、拍卖等方式出让土地,出价高者方能竞得土地使用取,这样使得房地产开发商的拿地成本居高不下,进而也推高了房价,长久下来,中国的房价已经让很多人无力承受,有房者和无房者间的贫富差距在短短20余年间快速拉大,一定程度上加剧了社会的不稳定性;虽然房价高昂,但是中国人口基数大,房地产刚需人数庞大,刚需购房者大多先交首付,其余房款通过从银行借贷取得,住房贷款总量不断增加,长久积累使得房地产泡沫越发严重。央行数据显示:截至2018年9月,中国个人房贷总额达到24.97万亿元,这使得中国的银行业面临着系统性金融风险[16,17]

2 经济新常态下地方政府对"土地财政"的依赖性分析

2.1 土地财政收入占地方财政收入比重大,目前难以找到可以代替的财政收入来源

根据数据显示,近年来中国土地财政收入总体上呈现增长趋势,尤其是在2015年之后,土地出让金收入净增长值和增速都有加快趋势(见图1)。据财政部的相关财政数据显示:在2018年,中国地方政府土地财政总收入高达的6.5万亿,较2017年又增长了约25%;2018年土地财政占地方财政收入比重较2017年上涨了40.7%,土地财政收入接近当年地方财政总收入的2/3。基于这种客观现实,目前地方政府很难找到可以替代土地财政的财政收入来源;在2018年,全国财政收入为183352亿元[18],从这一数据来看,土地财政收入占全国财政总收入约1/3,如果现在取缔土地财政,势必要中央财政拿出大量财政收入来支援地方,这样又会极大地影响着中国国防、教育、医疗卫生、社会保障等事业的发展,所以从地方财政收入的角度来看,在现阶段保留土地财政是合情合理的。
图1 2010—2018年全国土地出让金收入及其在地方公共预算中占比
数据来源:中华人民共和国财政部:http://www.mof.gov.cn/index.htm(财政收入按决算数计算)

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2.2 中国城市化及其基础设施建设需要大量资金

中国城市化还处于"进行时",停止土地财政,新增城市基础设施建设恐将无法保证有充足的资金去推进。根据2018年中国城市化率的数据显示,中国城镇化率距离发达国家仍有一定的差距,尤其是户籍人口城镇化率差距更为明显,中国的城市化尚未完成,还处于"进行时"阶段。或许中国的城市商品房数量趋向饱和,可以满足未来进入城市人口居住的需要,但是城市的公共服务设施却不能满足未来城市人口的需要。增加城市的公共服务设施需要兴建大量的基础设施,而建设城市基础设施则要有大量的启动资金,如果停止土地财政,地方政府可能很难拿出如此规模的资金投入,城市化进程将可能出现减速甚至停滞不前。以杭州市为例,为了加快步入一线城市的步伐,杭州市大量增建基础设施,提高杭州市的公共服务质量,最近几年杭州市对土地财政依赖程度居高不下。
根据杭州市的相关统计数据:2014—2017年杭州市城市基础设施投入均超过1000亿(2014年杭州市城市基础设施投入为1005.53亿,2015年为1355.18亿,2016年为1630.53亿,2017年为1597亿),如此高昂的城市基础设施建设投入,使得杭州市近几年对于土地财政的依赖程度快速攀升,2017、2018年杭州市土地财政收入更是突破2000亿大关(见图2),尤其是2016—2018年,杭州市的土地财政依赖程度平均为143%。可以看出,即使是经济活力高、营商环境好的杭州,为了进一步推进城市化进程也需要依靠土地财政来获得建设城市基础设施的启动资金。所以,从中国城市化还处于"进行时"的方面来看,土地财政有其存在的合理性。
图2 2014—2018年杭州市土地财政情况
数据来源:统计公报:Http://www.hz.gov.cn/col/col805865/index.html

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2.3 三是土地财政带动的房地产行业为中国在发货币提供了合理"容器"

M2/GDP的比率是常用的衡量金融深化程度的指标(M2为广义货币,一般可以看作是一国全社会货币的存量,GDP则是当年一国创造的价值总量,即国民生产总值),通常情况下M2/GDP比率越大,货币超发的可能性越大,发生通货膨胀的可能性越高。
根据中国人民银行公布的数据显示(见图3):中国自2009—2018年,M2和GDP大致呈现出2:1的比率态势。至2018年12月末M2货币发行量为182.67万亿,而GDP总量为90.03万亿,M2/GDP比率已达2.03,这样的比率在别国照常早已触发"超级通货膨胀",但是中国的通货膨胀率仍能控制在一个合理区间,一个重要原因就是土地财政推高的房价,使得中国房地产行业产生了巨大的实际货币需求,这些实际货币需求极大地担负起M2与GDP的差值部分,可以认为房地产行业为中国在发货币的一个重要的合理"容器"。所以从防范触发"超级通货膨胀"的角度看,土地财政在现在还不能摒弃。
图3 2009—2018年中国M2和GDP情况
数据来源:中国人民银行:http://www.pbc.gov.cn/

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3 经济新常态下地方政府"土地财政"的转型建议——"有保留地变革"

根据中国进入经济新常态的现实情况以及十九大报告提出,要大力发展实体经济、提高经济发展质量的根本要求,分析土地财政带来的相关问题以及地方政府对土地财政的依赖性的原因,笔者试提出一些渐进性的土地财政转型对策与建议,以期"有保留地变革"地方政府土地财政方式。

3.1 变革现有的土地出让金制度

在现行的土地出让制度的基础上,地方政府可以根据自身实际情况,适当让渡一次性土地出让金,以较低的开发成本来引领房地产开发商将新开发的地区开发建设地更加适应经济新常态。以碧桂园的"生命周期"房地产项目为例,从办幼儿园开始,建住宅,参与医院,到健康产业及养生养老社区服务等[19]。这些产业均和住宅产业相关,只要规划得当,房地产开发商不仅可以打造住宅产业,还可以开发建设例如社区服务业、健康产业等第三产业,丰富这些房地产项目的公共服务属性[20,21,22],同时建设运营这些第三产业需要制造业、医疗保健产业等实体产业生产提供相关产品与硬件设备,这样又可以带动相关实体经济的发展。地方政府可以通过对这些新延展出来的第二、三产业进行征税,这样不仅可以增加第一财政的收入,弥补之前在出让时让渡的一次性土地出让金,还可以使当地经济发展质量提升,适应经济新常态下的发展需求,为今后逐渐摆脱对土地财政的依赖打下基础。

3.2 为中国现行的城市化的评定标准引入更多的参考依据

中国通常采用人口统计学指标评定城市化率,即城镇人口占城镇总人口(包括农业人口和非农业人口)的比率为城市化率。依照这一评定标准,过去地方政府更加注重城市土地开发程度、城市建成区面积以及基础设施完备程度等指标,尽可能地将更多的人口转化成城镇人口,以提高当地的城市化率。这样的做法导致在一些竞争力不强的城市出现了较大面积建成住宅区无人居住的现象,造成了极大的资源、资金浪费。现如今在提出"收缩性城市"的背景下[23],城市化程度更应该引入人口集聚、人才集聚程度等指标因素加以综合考评。以人口集聚、人才集聚程度衡量的城市化的实际水平,可能更具实际意义:人口和人才集聚可以为城市带来丰富的人力资源,丰富的人力资源可使城市更具生命力,可将城市建设得更加美好;与之相应,城市的发展与建设会让人们的生活更加美好。人力与城市协同发展可以更加适应经济新常态下的机遇与挑战,相信中国未来的经济发展是各行各业的人才支撑起来的,届时地方政府对土地财政可能不再如此依赖。

3.3 加快开征房地产税

变革现有的土地财政方式,很有可能会减少地方政府的财政收入。为了弥补地方财政收入的差额,应该开辟新的税源,增加第一税收的财政收入。根据中国房地产行业发展的客观现实,现在应该考虑对房地产的保有环节征收房地产税[24,25]。房地产税外有成例,诸如美国、英国和日本等国都已经开征房地产税。中国可以根据居民的实际居住条件情况,制定房地产税的征收标准。值得注意是,房地产税属于个税范畴,对于个税的征收应该十分慎重。自1798年威廉·小皮特政府开始征收的"三部课征捐"[3]开始,个税的征收几乎都因刺激了被征税者的"税负痛感"而遭至异议,所以在开征房地产税之前,务必要将尽可能多的因素加以考虑,尽可能减少征收房地产税带来的负面影响。为了保障房地产税贯彻执行,在法律层面上还应该修订优先于普通税法的、关于征收房地产税的特别法,以保证房地产税能够推行下去。

4 结论与讨论

土地财政为中国的发展做出了相应的贡献,同时也导致了一些问题。在今天的具体情况下,对土地财政进行"有保留地变革"或许是行之有效的方法,如果在现阶段将土地财政向能够适应经济新常态的要求的方向去转型,那么土地财政可能还能推动中国经济向前发展、城市化进程进一步深化,进而为中华民族伟大复兴有所助益。土地财政带来的问题可能在一个特定的历史领域出现,等到中国经济发展质量达到一定水平之时,土地财政也许就不会再像今天这样被过度依赖,相关的一些问题可能也就迎刃而解了。

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基金

黑龙江省经济作物产业技术协同创新体系项目“甜菜育种岗位”(2018711)
国家糖料产业技术体系岗位科学家项目“甜菜种质资源收集与评价”(CARS-170102)

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