Since the beginning of the21st century, the land financial problems gradually beingwidespread concern of the state and society, and become a hot topic of academicdiscussion. With the rapid growth of the national economy, the constant expansion of theland transfer revenue, local government reliance on land finance, land fiscal problemsgradually emerged. With the acceleration of the process of China’s urbanization,increased demand for urban construction funds, such as local government financesover-reliance on the financial situation of land, is bound to restrict the furtherdevelopment of the urban economy, distort the healthy development of the real estatemarket can not effectively change, resulting in more lost ground farmers’ problems,affecting the livelihood projects in China’s construction and the development of aharmonious society. Therefore, how to reduce the dependence of local governments onland finance, to ensure that adequate financial income for local economic development,this stage of the main problems facing local government. By the land financial problemsof our country at this stage of the research, and to provide effective measures to solve thefinancial problems of the land, and have important practical value.This article includes informative data, descriptive analysis of the status quo at thisstage of "land finance" problems; conduct in-depth discussions and the root cause of theproblem of China’s "land finance";"land finance" in-depth analysis of the problem to theeconomic and social bring both positive and negative external effect, reflecting the stageof China’s "land finance" solve the problem of the necessity and urgency; Finally, thethree angles from the fiscal and taxation system, land system as well as the introductionof a property tax system, try to propose solutions to the current stage of "land finance"the best solution of the problem. |