Study On The Legal Issues Of Land Finance

In recent years,local governments have received land transfer fees through land sales,which are even higher than the fiscal revenue of local governments at the same level in the same period.Land finance behavior of local governments,on the one hand,for the development of our country's economy,urbanization offers a wide range of opportunities and sources of funds,but at the same time accompanied by financial came the landless peasants lost land,the loss of power,the real estate market prices,the social gap between rich and poor is too large,the bubble economy social problems,such as land financial problems of local government performance in place,root in the system,the birth of our country local government land finance model has very complex reasons,the defect of existing legal system,also has a political system is not reasonable.From the perspective of law,the causes of land fiscal problems are mainly related to the current fiscal and taxation laws,land laws and political assessment systems,which are embodied in the imbalance between the financial resources and expenditure responsibilities of the central and local governments,which are weak in financial resources but have higher expenditure responsibilities than the central government.Land finance mainly by tooling plant land,land taxes,land finance and mortgage,etc,this article will from land financial legal system reason,the analysis and research the causes of land financial problems,and from the United States,Hong Kong and Singapore land financial success experience for reference,combining with the concrete practice of our country,land financial problems for legal reform proposals are put forward.First of all,the first chapter expounds the meaning and related concepts of land finance,including the generation of land finance in China,the way to realize land finance,and the contribution and problems brought by land finance to the society.Through the understanding of the relevant knowledge of land finance,the following issues of land finance to lay a theoretical foundation.Then,the second chapter is to introduce the causes of land financial problems,mainly from the fiscal and taxation system,land system and political assessment system and other three aspects to analyze the legal system of land financial reasons,for the following to write land financial legal solution way to provide ideas.The third chapter is about the study of the land finance system in the United States,Hong Kong and Singapore,which provides the basis and experience for solving the legal problems of land finance.Finally,the fourth chapter,from the finance law,the land law and the unearthed transfer fee management system these three aspects systematically elaborated how gradually from the land finance to the tax revenue country.This paper sees the two sides of land finance.The purpose and significance of the research is to start from the root of legal system and try to find a solution to alleviate the housing problems of people's livelihood,achieve social equity and improve people's happiness on the basis of ensuring the steady development of economic and urban infrastructure construction.