A Study Of The Chinese Legal System Of Budget Management Of Land Transfe Fees

The land transfer system is our country's special system of paid use of land under the background of public ownership of land. Land transfer fees are the revenues for which the state transfers the land. As a part of the government revenues, land transfer fees are beyond the legitimate budget management for a very long time, which poses quite a lot of problems. Although a series of legal documents such as " the notice on regulating the revenue and expenditure management of state-owned land transfer fees" issued by the State Council in 2006, has stipulated, the land transfer fees must be fully into the local fund budget management, and the system of revenue and expenditure must be strictly enforced. In practice, a couple of local governments don't act abiding to the legal documents, and large quantities of land transfer fees are beyond the budget management, there emerging scrupulous illegal phenomenon. In theory, the study on the management of land transfer fees is limited in the economic field, lack of research from the legal point of view. Therefore, it's necessary to study further.This thesis consists of three parts:the introduction, the text and the conclusion. The text includes four chapters. The introduction is about the topics reason and writing background; the literature review on the management of land transfer fees; the innovations and research methods of this thesis. The first chapter of the text defines the fundamental concepts and character of land transfer fees, conveying this thesis's point on the character of land transfer fees. The second chapter describes the historic evolution of land transfer fees and the management thereof from an empirical perspective. Our country's management system of land transfer fees underwent a process from out-of-budget to into-budget. This thesis at first lists the harms the out-of-budget management brings about, and then analyzes the reasons there behind. Only by the way of into-budget can we overcome the shortcomings of out-of-budget.Then it leads to the discussion of the management system of revenue and expenditure. The management system of revenue and expenditure is the best way to promote into-budget reforms. The second chapter analyzes it over its concept, management and significance. The third chapter introduced the budget approval system of foreign country and the experience helpful to us. On the basis of the three chapters above, the forth chapter offers the legal suggestions over the improvements on the management system of land transfer fees. One is to deeper the reforms on the system of revenue and expenditure, another is to focus on the authority endowed with power of budget monitoring. That is to say, all the land transfer fees are coming into budget, and then improved NPC budget approval monitoring system from approval authorities and approval process. After that, performance system on budget expenditure is to set up to improve the rationality in the practical use. Finally, there comes the conclusion of this thesis.This thesis collects materials on budget management system, budget approval system, performance budget and other relevant documents. It involves some individual thoughts on the basis of sorting and processing. The study uses the methods including historical method, comparative method, induction, data analysis, analysis synthesis method and Interdisciplinary method.