The Research On The Problem And The Governance Of "Land Finance" Of The County Government Under The Fiscal Decentralization

Since China began the reform of the tax system, our country has been made a big adjustment of the central and local fiscal income distribution, namely property rights continuing to gather. On the condition of no change in the central and local powers under the condition of the division of responsibilities, the local government’s financial pressure gradually increase. In order to ease the financial pressure, the local government tried to find out new ways to increase revenue, to obtain revenue through the transfer of land use rights, gradually developed into the government’s land finance". There is no doubt that in the very long time in the past, "land finance" played a significant role in lightening the financial burden, the local government to promote local economic development and urbanization. However, with the development of market economy, the local government including the county government to sell the land scale more and more big, the fiscal revenue of land transfer gold depend more and more strong, and the "land finance" defect is more and more obvious, which triggered a series of social and economic problems. Thus it is of great significance to find the county government "land finance" scale and the true face of dependence of "land finance", thereby to extract the problem of excessive government "land finance" and to look out of the "land finance" the way.Based on the study of the previous article, as H County for example, this paper estimated the county government "land finance" scale and land dependence, and found that the county government finance over-reliance on "land finance" issue. This basis, further analyzes over-reliance on "land finance" reasons. Finally, it puts forward how to solve the "land finance" countermeasures county government. This article contains the following five chapters.The first chapter is introduction. It describes the background and significance of the study, and sort and summarize the study of "land finance". At the same time, it determines the general framework and methodology in this article, the article points out the innovations and shortcomings.The second chapter studies the theory of "land finance." First, define the basic concepts and the "land finance" related to the re-analysis theory of "land finance".The third chapter estimates "land finance" the scale of Anhui and county.The fourth chapter, as H County for example, analyzes "land finance" dependency, and analyzes problems of the county government over-reliance on "land finance".The fifth chapter analyzes reasons of the county government over-reliance on "land finance", including financial gap caused by fiscal decentralization, "land finance", imperfect land system, increasing urbanization, the demand for land development and government performance evaluation standards.Chapter Five concludes policy recommendations:rational division of financial authority and powers, and to improve land income distribution system and to expand county government financing, to reform the performance evaluation system.