Countermeasure Studies For Liaoning Province Get Rid Of "Land Finance" Preference

In 1990s,under the impetus of reform and opening up,the development of public utilities which followed the growth of economy run into the highway.Therefore,the pressure of local government's public expenditure was becoming more and more higher.In this context,China's "land finance" came into being as the best way of obtaining huge disposable financial resources.And under the same pressure,Liaoning's land finance came into being.Since the reform and opening up,Liaoning has been one of China's old industrial base,the state-owned economy of which has been in the dominant position in economic development,structural contradictions of which has been very prominent.Accompanied by economic development,public revenue and expenditure has become more and more interested in land finance.And with the support of land finance,Liaoning has achieved such economic and social benefits as rapid economic development,the rapid development of public utilities,the accelerating process of urbanization and so on.At the same time,along with the development,land finance problems have been unable to be avoided.Therefore,the development depending on land finance model is unhealthy and unsustainable,and the structure of public financial revenue which is supported by land revenue is also very unstable.The purpose of this paper is to analyze the land finance problem in Liaoning,and to put forward transformation strategy on how to get rid of the preferences towards" land finance",and realizing the healthy development of land.The author of this paper thinks that after a period of development,Liaoning's land finance has not only played a great role in promoting economic development,but also caused a series of problems,such as the time between land resources distribution,the cities' too fast expansion,the rate of idle land,housing prices rising too fast,fiscal and financial risks towards local governments caused by the land finance,the influence towards economic structure and so on.Therefore,the land finance model is unsustainable.This paper will illustrate theory related to the concept of land finance and the source of land finance by analytical methods based on the literature,analyze the mode of Liaoning land finance by statistics and empirical methods,and learning from the advanced experience,give suggestions of an healthy and sustainable development of land transformation strategy about the transformation of government work motivation,changing the land transfer fee,regulating the supply of land in the supply-side,improving land leasing budget management and property tax replacing the existing land finance mode and other aspects.