Urbanization is a product of social development, and it is also an import indicator of the country modern level.At present, China is in the key period of building a new urbanization and it is also entered the rapid development stage. Especially since the18th National Party Congress, one of the main task in our country is promoting the new urbanization construction actively. It is different from the past one, the past one is one-sided to pursuit of urban scale, space expansion. But the new one is to improve the culture of the city and public services. The new one is focus on the population transfer from the rural to the town, rather than building high-rise buildings, huge squares. Currently we must realize that we faces a series of challenges because of the new urbanization, especially the land system problems, and what’s more the government excessively rely on the land causing the "land finance", and the "land finance" problem block the development of new urbanization badly.The increasing of "land finance" cannot leave the land price rising, and the rise in land prices is also cannot leave the construct of urbanization and the rapidly development of economy. Therefore, the improvement of urbanization level indirectly increase the revenue of "land finance". The revenue of "land finance" promote the development of the urbanization construction. From the view of sustainable development, our country is humongous, but the available resources is of great shortage and the land resources are limited. It is unsustainable to promote urbanization construction by the "land finance". So it is becoming the earnest attention to the experts and scholars that how to develop the new type of urbanization better,faster and more comprehensive.This article research on "land finance" problem in the new urbanization perspective basing on the background and purpose above, to solve the "land finance" problem. We can introduce a property tax, divided into the administrative power and financial power between Central and Local government, promote financial and taxation reform, build scientific land system, issuance of municipal bonds, formulate reasonable appraisal mechanism and so on. Make the development of new urbanization construction can be scientific, efficient and comprehensive. |