| China’s land transfer fee is the state as the owner of land,and it is a system that the owner to collect rent from the user by transfer the land use right.It is the lubricant of the public land system in our country,and its establishment is the common choice of history and people.As an important source of financial income for local people’s governments at all levels,it is a powerful driving force for China’s social development--it has played an important role in optimizing the allocation of land resources,realizing land value and ensuring social and economic equity.In terms of scope of application,the land transfer fee system is not strictly applicable to state-owned land.With the development of society,its scope of application presents a development process of "expansion--limited contraction--re-expansion".On the standard of expropriation,the valuation standard of land transfer fee is different due to the different ways of land transfer.However,with the introduction of relevant normative documents and the regulation of land transfer in China,the valuation standard of land transfer fee tends to be unified.Of course,there are still many problems in the application of the land transfer fee system in China.From the current China’s land transfer fee system standard level is too low,standard content scattered,the collection mechanism is not scientific,the expenditure structure is not reasonable,and the real estate tax conflicts and other phenomena,it can be seen that China’s land transfer fee legal regulation is not very optimistic.In view of the reform of the land leasehold system in Hong Kong,it is found that there is a legal system related to land leasehold in terms of legal norms.In the aspect of expropriation mode,the mixed use of leasehold system and annual leasehold system;In terms of management mode,it has set up professional management institutions related to land lease.In terms of the relationship between land transfer fee and real estate tax,the coordination between the two is emphasized.Therefore,facing the existing problems of land transfer fund in our country,by reference to borrow the land system reform experience,in according to the development of our country land transfer system,on the basis of we put forward the following countermeasures: first,the land system reform in our country,to the land grant fee system specification of hierarchy and standardize the contents of the reform;Second,in China’s land transfer fee system reform,focus on the initial transfer of land transfer fees and land lease due to the renewal of land transfer fees levy reform;Third,in China’s land transfer fee structure reform,began to control the direction of local government expenditure and increase the proportion of land compensation expenditure;Fourthly,in terms of the coordination between land transfer fee and real estate tax in China,the reform should be carried out by determining the reasonable tax rental rate according to local conditions and unifying the collection mechanism of land transfer fee and real estate tax. |
