外文文献： 研究评论“中国土地财政”Research Reviews on “Chinese Land Finance”.pdfVIP

Advances in Applied Economics and Finance (AAEF) 630 Vol. 3, No. 4, 2012, ISSN 2167-6348 Copyright © World Science Publisher, United States Research Reviews on “Chinese Land Finance” 1 Juanjuan Yang University of Shanghai for Science and Technology, Shanghai, China Email: yangjuanjuan9013@126.com Abstract–Since the reform of tax right division, the problem on land finance is more and more serious as the economy develops. Land transfer rent and the relative taxes and fees have already become the main component of local finance revenue. Even though this kind of way will bring the problem of the oversize of the city, government credit crisis, price bubbles in the real estate in the long term run, the land finance still get further development because it can benefit the fiscal revenue and the improvement of the local GDP. Therefore we need to find the effective way to govern the land finance, readjust the tax division system, and distribute the income brought by the land finance. Only in this way can we achieve the sustainable development in both economy and society. Key words–system of tax distribution; land finance; land government; adjustment of tax system. In recent years, the local governments devote thus get more tax income; on the other hand, get land themselves mainly in the activities on land finance in the transfer rent through different ways, and get more process of modernization and urbanization. The land finance through the mortgage of land-use right. finance revenue takes more and more part in the local In t