The Finance And Taxation Policy Of Promoting The Circulation Of The Rural Land Right Of Management

China's economic reform started from the Rural Land Reform. Chinese economy meets a critical challenge after three decades. That rural development will be a new point of economic growth has gradually become a consensus. The land problem which is the basis to protect farmers lives is the first one to be solved. Third Plenary Session of the Party's 17 "Decision" stated that it is necessary to strengthen the farmers'right to land contractual management and improve the land contracting rights to run in the market. The decision is of vital importance for our country to promote a new round of land reform and to promote economic development.This article starts from the basic concept of rights of land management. It puts forward the important role which finance and taxation policy plays in the land right of management circulation, simultaneously as for the present finance and taxation policy, this article analysises the bad aspects that the current finance and taxation policy has which in the promoting the land transform right of management circulation. Considering our country present situation, this article promotes some principles in promoting the land right of management circulation's finance and taxation policy should have, and further makes some detailed suggestions in finance and taxation policy aspect. This article has some thinkings on speeding up the circulation of rights in land management.