Transformation Of Local Government Land Finance

At present， in the context of the rapid of the level of China’s urban-ruralintegration,local government land financial models rely on land wealth gradually drawnwide attention. Land finance to local government bring wealth at the same time, it alsobrings about many contradictions and problems.In the context of building a well-offsociety and accelerating the process of the city, the local government to raise funds forcity construction, we need to broaden the revenue sources, and the characteristics of landcapital business has become the first choice of local government. At present, the landfinance has become the "second fiscal" as extra-budgetary revenue, is a major source ofgovernment revenue,if you can not change the situation of the local governmentover-reliance on land finance, it will promote a new round of " enclosure boom to sell,"increasing the sprawling city, it is contrary to the basic meaning of scientific outlook ondevelopment. Therefore, reduce the excessive local government financial dependence onland and the protection of local government have adequate financial resources, is aserious problem at this stage, as well as a considerable period of time in the future weface.Land the emergence of financial problems is the combined result of various factors,land resource itself is a non-renewable resource, this determines the unsustainable builton land on the basis of the financial operation mode. The land unique financial operatingmode doomed implicated in other industries,such as the impact of the real estate industryis obvious, the face of high prices, more and more people can not afford to buy housinghas become the local government excessive dependence on land revenue results; At thesame time, land finance will also bring huge potential risks, such as financial risk and so on. Taking all these factors into consideration, in the analysis of land finance requiresthecombination of historical background, looking for its causes in the existing system; Inaddition, land finance also derived a series of social problems, such as the landlessfarmers resettlement and employment, city residents and people conflict and so on, this isdraw further apart and the basic idea of the construction of a harmonious society, wemust reform the land finance.This paper attempts to land system, the tax-sharing system for the main features ofthe fiscal and taxation system, and the system angle combined with the performanceevaluation standards, as well as the concept of city management, and other aspects of thelocal government to explore the generation and the disadvantages of land finance, at thesame time, from the western developed countries financial land transformationexperience, came to the land of financial transformation lies in the land tax.This paper mainly elaborates the present land finance issues in China from thefollowing six aspects.The first part is the introduction, including the background, research significance,literature review, research ideas and methods, the expected goal and innovation. This partmainly introduces the research situation about the land finance problem at home andabroad, combined with the land finance background, so that the reader can have a generalunderstanding of the land finance this phenomenon.The second part mainly analyzes the present situation and causes of land finance, throughthe land revenue growth, the land transfer income reality get to change the way that theland finance; through the analysis of the land system, tax system, the functions of thegovernment, the city management philosophy, summed up the causes of land finance.The third part mainly from the fiscal and financial risks, against their interests,rising prices, hindering the urbanization development process, the five aspects of adetailed description of the defects derived social problems caused by the land finance.The fourth part mainly introduced the western developed countries (mainly theUnited States and Germany) land finance transformation experience, come to our country’s land finance transformation direction is to levy a property tax.The fifth part mainly discusses the property tax reform of our country, mainly fromthe reform ideas, mode selection, property tax on real significance of China’s landfinance transformation to described emphatically.The sixth part is to protect our land fiscal transition smooth implementation of therecommendations, mainly from the land system, promote the reform of fiscalmanagement system, to prevent the local government land financing risk, reconstructionof performance appraisal system, the transformation of government functions, putsforward the reform proposals of five aspects of new idea remodeling business City, toguarantee the smooth transition of land finance.