| Since the reform and opening up, China has made great achievements in economicdevelopment. However, a lot of problems have also been exposed in recent years, oneof which is the land finance problem of local governments. Not only does thisproblem involve land, which is the most basic and important means of production, butit also has a direct influence on house prices. That is why scholars have manydiscussions and arguments about how to evaluate the impact of land finance and howto deal with the problems caused by land finance. Land finance of local governmentsdates back to the tax system reform in1994, which enhanced the financial resources ofthe central government. However, the reform also weakened the power of localgovernments and decreased their tax income. As a result, it became necessary forlocal governments to seek other financial revenues to provide public services andmeet the demands of development.Together with our country city changes a courseaccelerate and the land use system to change stage by stage, local government is inthe" tournament " victory, begin to gather money sights on land, the land revenue andland related industries as the main source of tax revenue, in the initial process of city,land finance makes rapid economic growth, the government offers communal productability, but with the development of city development and the diversification of socialdevelopment need, land finance problems are increasingly prominent, such as theimpact of fiscal sustainability, economic risk, affect the people’s livelihood,rent-seeking behaviors. Based on the theory of land rent, public finance and citymanagement related theory, to solve the land finance and furthering promote anddeepen the reform, from the finance and taxation law perspective, such as improvingthe budget system for constructing democracy financial institution, deepen the reformof the tax system, optimize the government assessment standards and other aspects, toresolve the land finance problems. |
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