Font Size: a A A

Constitutional Research On Problem Of Land Finance

Posted on:2013-04-28Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2246330371976174Subject:Constitution and Administrative Law
Abstract/Summary:PDF Full Text Request
Land finance referring to is the fiscal revenue and expenditure activities by Local government using land ownership and land allocation rights (or the right to land management) in there hands.In other words, land finance is essentially alienation of land for the local government’s money-making tools, enrichment tools, to make money "enclosure movement" to create a huge amount of land revenue,while this income has become or is becoming the pillars of the local government fiscal revenue.Land finance as a phenomenon, behind the reflected flaws in our local tax system and land system, as well as lack of land requisition system.From this land phenomena or financial phenomenon to observe China’s fiscal system and land system, we can find the problems we encountered, and thinking about the perfect way.After the1994tax system reform, land finance in the improvement of local government finances play a positive role, but should see this extra-budgetary revenue is to ease the financial tension in the path of no alternative but to choose the local government under the tax system reform.But can not be ignored because the land finance the enormous benefits to the local government space lead to distortions of the functions of the government, the alienation of the role of government, reflected in constitutional construction, but also bound to be a democracy, the rule of law, fairness, efficiency and other aspects.Dual land system and the existing land requisition system, land finance local government operating in waves, and local governments struggling to ease the financial pressure to provide the door,of land at the same time filling the financial resources to help local government fiscal operation and low cost, land revenue to the lack of supervision, reduce illegal local government costs and liability risks.Reduce the negative effects of land finance, under the framework of constitutional construction, guided by the principles of democracy and the rule of law, through the improvement of tax system reform and improvement of the land and the land requisition system, and gradually establish a scientific and rational and effective supervision of the land financialresolution mechanism.
Keywords/Search Tags:land finance, tax-sharing system, land expropriation, localgovernment
PDF Full Text Request
Related items