Research On The Legal System Of The State-owned Land Transferring Fee

With the development of social economy, the urban scale continuously expands in our country.The governments transfer a lot of of state-owned land, therefore our country land transferring income is constantly rising. Since the central government brings all income from land transferring fee into local Treasury for special management, the financial capital of local government in our country has been enriched, even state-owned land transferring fee in the local finance proportion has exceeded that of tax revenues. With the constantly increasing of the income from state-owned land transferring fee, many local governments develop the situation of relying on the income from the land transferring to maintain the financial stability. This situation has a direct relationship with the problem existing in our country state-owned land transferring fee management.In order to regulate the land transferring fee management, the article sorts out the current legal system of the state-owned land transferring fee management and application so that we can make efforts to build perfect legal system of land transferring management. Therefore, this article is divided into four parts to research the related issues about state-owned land transferring fee:The first part is the theoretical analysis of the state-owned land transferring fee. This part analyses the concept, nature, characteristics, basis and signification of the state-owned land transferring fee, affirming that the state-owned land transferring fee actually is rent, and it has the nature of the fiscal and taxation with the characteristics of openness, equality, competitive and public.The second part is the empirical study of the state-owned land transferring fee. This part studies the historical evolution, analyzes the system from the budding, practicing and forming stages. This part also sorts out the legislation of the state-owned land transferring fee, and introduces the regulations and current situations about the state-owned land transferring fee management in details.The third part mainly analyzes the shortcomings and omissions of the state-owned land transferring fee management. By analyzing, this part expounds that the state-owned land transferring fee exists four aspects problems:planless transferring, difficult to supervise collection, unreasonable distribution and nonstandard spending.The fourth part puts forward legal countermeasures for perfecting the land transferring fee management. This article points out that in order to build strict legal system of the state-owned land transferring fee, it’s necessary to perfect budget management system,collecting management system and spending management system of the state-owned land transferring fee. At the same time, it’s also necessary to perfect the system that the related parties shall be investigated for legal responsibility through legislation so that it can further strengthen the management of land transferring fee.