Transfer Of Agricultural Land, Financial Legal Problems

The management system dominated by household contract responsibility system and the two-layer management system featuring the integration of centralization and decentralization has been established since China's reform and opening up. This management system has a wide range of adaptability and strong vitality, which greatly enhanced the development of agriculture, rural areas and farmers. However, since we entered the twenty-first century, large-scale population movement has promoted the structural transition of rural community, along with the acceleration of industrialization and urbanization. Under this situation, the management system is now facing many new challenges. First, the public authority's infringe upon resource of farmland is becoming serious; Second, the production function of farmland is decreasing while the social security function is on the rise; Third, the potentiality of agricultural development is obviously inadequate; Problems mentioned above are needed to be solved by the establishment of farmland transfer system. However, many problems still existed in the current farmland transfer activities in our country. On one hand, the transfer of the contractual right of operation of farmland in most areas is inactive and irregular; on the other hand, in the process of farmland expropriation, government takes the advantage of monopoly position in the primary market of agricultural land to deprive farmers of their land rights, which badly damages their interest.This paper analyzed and studied the phenomenon mentioned above by using forensic analysis method, mainly in the methods of empirical analysis, conflict analysis, comparative analysis and system analysis. The root causes of above problems are as follows: first, the incompletion of farmer's land property right. Second, the asymmetry exists in financial power between the central government and local government. Third, the imbalance of the government's financial transfer payment. Fourth, the financial supervision is unfulfilled. In sum, the hysteresis of fiscal legal system construction in farmland transfer has affected the orderly development of farmland transfer. On the basis of drawing on the advanced experience of foreign countries, this paper analyzed the evidences and came to a conclusion that the essence of plight of farmland transfer in our country is the construction of fiscal legal system in farmland transfer. The fundamental way out to remove obstacles is to construct normative fiscal legal system in farmland transfer. It should be noted that fiscal legal system construction in farmland transfer is a systematic project. Its normative degree and result of implementation are affected by the financial system of the state. Therefore, on one hand, we should take the initiative in solving the problems concerning the transfer of contractual right of operation of farmland and land compensation and resettlement fees for farmers whose land has been expropriated, enacting direct and specific fiscal legal system construction in farmland transfer. On the other hand, we should improve the relevant and supporting fiscal legal systems such as financial balance, transfer payment and financial supervision.