Research On The Modle Of The Land Finance

Land fianace is a kind of governmental economic activities of income and expenditurewhich rely on the land.It contains the transferring fund of land,land tax,and so on. Corres-pondingly,the fiscal revenue model of land based on the structure of the revenue of landfinance can be classified into predominantly the transferring fund of land revenue model,predominantly the tax around land,and predominantly other revenue about land.Local government of our country appeared the asymmetry of powers and financial au-thority from the reform of tax-separating system in1994.The great imbalance between thefiscal revenue and expenditure makes the local government begin to seek new sources of in-come which can increase quickly and largely.And the transferring fund of land belongs to lo-cal governments absolutely since1994.All these greatly inspired the local governments toincrease the transferring fund of land,and now,the local governments are too dependent onpredominantly the transferring fund of land revenue model.And,the disadvantages of thismodel have been revealed.For example,it could boost the price of houses,induce variousricks,and so on.It is worthy of in-depth discussion that now in our country what kind of land revenuemodel should be taken.The objectivity of land revenue model itself and the inevitability of thechoice of any model also need clarifying.This essay analyses the evolution of the model ofthe land finance income of our country and others from two aspects of theory and practice byusing the comparative analysis method and combination of qualitative and quantitative me-thod,finding the characteristics and applicability of different models of land finance in-come,and concluding that the choice of the model of the land revenue owns ration.That justmeans that the choice of the model of land finance income owns the solid theory;and are sub-ject to three main factors designed by ownership of property right of land,city level,tax struc-ture and some other factors,like economic factors,political factor and so forth.The modelwhich we choose depends on what stage of our economy and society is.And a appropriatemodel can promote the development of economy and society.At the present stage,the transferring fund of land has been uncoordinated with our situa-tion,and the land tax shows great potentiality somehow.On the basis of insisting the principles of according relevant laws,coordinating with the fiscal system,and matched with the marketsystem,combining the specific situation of China,the rational choice is transferring into theland revenue model of land tax revenue primarily gradually.To achieve this goal we shoulddivide our plan into phases.The recent goal is to implement the double subject model of landleasing and land tax.The medium-term goal is to implement the model of predominantly theland tax,supplemented by the transferring fund of land.The long-term goal is to implementthe model of predominantly the land tax,supplemented by other incomes around land.And all of these urge us to improve the tax-seperating fiscal system,divide the power scienti-ficly,adjust the allocation of financial rights and the income structure reasonablely,ensure theadequate fiscal revenue of the central and local government;Improve and standardize the sys-tem of transfer payment,ensuring the scale of transfer payment having a certain elasticityfirstly.Standardize the land leasing system,so that the land leasing having long-lasting ef-fect;standardize the land transfer payment system from many aspects;allocate the land leasingrationally,and position the role of government in the allocation accurately secondly.Promotethe real setate tax reform,construct a scientific and complete the real estate tax system,so thatit can shoulder the burden of the main local tax.