Research On Local Government's Land Finance:Causes And Countermeasures

In recent years,with the rapid development of China's economy,the scale of local government's land finance is growing quickly.And,it not only led to a series of social problems,but aslo directly led to the birth of various potential risks.Based on analyzing the related data,using the literature analysis,empirical analysis and other methods,this paper studied the problems of land finance in China.The main framework is as follows:First of all,on the land finance scale made an estimation.This paper calculated the land revenue,land tax,land mortgage loans three income and local government fiscal revenue,and then add the total for the local government land financial scale.Secondly,this paper analyzed the reasons of the land finance.China's land system is not sound unreasonable use of land income for the local government to provide convenient,it is the main source of the formation of land finance and after the reform of the tax system,local government financial power do not match,coupled with the economic development and social construction funds on the increased demand,prompted the local government to form the use of land financial incentives,the existing land system is imperfect and unreasonable enlarged indefinitely.Thirdly,this paper analyzes the effect of the land finance.The positive effect of land finance is to raise construction funds for the government,the local government financial problems,the objective to promote the economic development.The negative effects of land finance mainly concentrated lead to corruption,abuse of rights and interests of farmers,increase the local government fiscal risks.Finally,this paper proposes a solution to the financial problems of land appropriate countermeasures.One is to regulate land income distribution relationships.Strengthen the protection of collective land ownership,land acquisition compensation subject clear,perfect land compensation procedures,increase transparency of land compensation procedures effectively protect the interests of landless farmers.Two levels of government is a reasonable division of property rights and powers.Accordance with the requirements of public finance theory reasonable range of levels of government spending is divided,then delineated based on expenditure,considering the type of tax,the tax levied on such factors as the difficulty of the different taxes are allocated.Third,reform official assessment mechanism,establish a comprehensive evaluation system of officials,increasing the transparency of official assessment.