A Study On The Land Fiscal Situation And Its Effect Factors In Anhui Province

After tax-share system reform, because of the unbalanced distribution of the fiscalrevenue and expenditure between central and local government, the financial situationof local government is very bad, and the land finance rises to the occasion. However,during the process of local governments operating land and operating cities, someeconomic and social problems are induced, and the whole society focuses on theforced demolitions, which are criticized by scholars and are generally subject tocomplaints. The land finance begins to weaken in developed regions, but it is in theascendant in less developed region, and AnHui province is very typical for this trend.The dissertation analyzes and summarizes the land fiscal systems using theinstitutional analysis method, analyzes of the land fiscal using the statistical analysismethod, and studies the impact factors on the land finance. The land fiscal systemsconsist of the land transfer system, the land tax-fee system and the land fiscalexpenditure system. In the third part, the dissertation analyzes the situation of landfinance in AnHui province and summarizes its characteristics. The scale of the landfiscal revenue is expanding. The area of land sold by local government is increasingrapidly, the large part of that is new land and the proportion is still increasing. InChina, land fiscal is more important in AnHui province than many other provinces, itsincreasing land fiscal revenue is obtained by selling more land than many otherprovinces, too. In AnHui province, because of the development of land finance inundeveloped local governments, the differences of land finance among localgovernments are narrowing. In the forth part, the dissertation uses panel-data model toanalyze the impact of the related factors on the land fiscal revenue and degree. Theconclusion of the model is that local deficit, per capita GDP, industrial structure, thearea of the sold land, the proportion of the land sold in market, the population densityare positively correlated with the land fiscal revenue. The area of the sold land and theproportion of the land sold in market are positively correlated with the land financedegree. The dissertation reveals that the problems of the land finance in AnHuiprovince are poor management of land revenue, unfair using of land revenue andfinancial risk. Based on the above analysis, the dissertation gives somerecommendations, including deepening the reform of fiscal revenue and expenditurein budget, strengthening the management of land transfer revenue.