A Research On Transferring Fund Of Land System In China

China's land-transferring fees was formed during the reformation process of unreasonable Land Use System, which inspired the potential vitality of the land, revitalized the land resources and profoundly impact the economic and social development. However, with the further development of China's reform and opening up, abuses were repeated in the execution while the land use system and other economic and social systems were mutual penetrated and influenced. Heated debates were carried out in the academic circles to discuss what course the land-transferring fees to follow. Under such circumstance, our government has made Shanghai and Chongqing as pilots to levy the property tax, land-transferring fees reform is imperative no matter in terms of theory or practice.In addition to the introduction and conclusion of the text, this article has been divided into five parts.The first part is the literature review, this passage is a general introduction of the research status on this topic both home and abroad.The second part is mainly discuss the theory of the institution of land-transferring fee and those discussion above provide theoretical basis for the further study.The third part analyses the beginning, formation and development of the institution of land-transferring fee; to some extent, it provides some experience and reference for the further study.The forth part focuses on analysing the drawbacks of the present situation of l fee which indicates the The necessity of the reform. According to the analysis, we could know that the institution of and-transferring must to be keep Chinese Characteristics, so even if it appeares some drawbacks at present, it could not simply copy foreign experience, it must make the direction of the reform keep Chinese Characteristics. In the fifth part, the passage provides three alternative solutions for the reform of the institution of land-transferring fee: the first solution is to merge the land-transferring fee into the tax of the real estate ; the second solution is to take annual rent system instead of the institution of land-transferring fee: the third solution is to lease the land in the form of makinig the land as shares. Then, this passage discuss the positive and negative effect of those solutions mentioned above. At last, the author put forward personal viewpoint: the reform should make the he institution of land-transferring fee and the real estate tax collection coexist.