Research On The Transformation Of Local Governments' Land Fiscal Under Background Of The New-type Urbanization

After China's Reform and Opening-up,the development of urbanization has gained remarkable achievements.However,the local government financial dependence on land finance is still a problem,which caused by present land system and localized fiscal tax policy.Nowadays,China has put forward the New-type Urbanization,strategic adjustment of the urbanization development,which needs a strong construction funds support,causing enormous financial pressure on local governments.For the healthy development of the new-type urbanization,local governments should be freed from land finance,which has shown its disadvantages and limitations in previous urbanization.Therefore,it is an important issue to find the ways of land finance's transition,demonstrates the compensatory mechanism of it,and make sure the local governments have sufficient financial support in the development of new-type urbanization.To begin with,the thesis analyses the land finance's influence on land over-rapid expansion in previous urbanization by the theoretical analysis and an model analysis based on the inter-province panel data in China,coming to the conclusion that land finance has promoted the speed of space urbanization development ahead of population.Combined with the land finance's disadvantages and limitations in previous urbanization and the conflict with new-type urbanization tagerts,the thesis puts forward the view that the land finance needs to be transitioned for the new-type urbanization.Secondly,the thesis chooses the reform of property tax as main direction,analyses the experience of property tax from other countries and the effect of China,s property tax reform pilot projects,then proposes the thinking and mode selection of China's property tax reform.Finally,two reform schemes are put forward according to the reform thinking.Each test the change of local government fiscal capacity by a predictive model on correlative data of Zhejiang Province on calendar basis.The conclusion shows that these two reform schemes are progressively ideal ways of land finance's transition,though local government financial resources will temporarily have a small gap,which will be filled in a certain time for the strong capacity of property tax growth.