Study On The Land Transfer Fee Management And Reform

In recent years, the land transfer fee has become a place where an important source of local government financial revenue, the land transfer fee implementation of the system not only activates the land resources, but also makes the land transfer fee adjustment of land use, improvement, and the adjustment of the industrial structure function give full play. Meanwhile, due to the weak management and system deficiency reasons, the land transfer fee in the collection, use distribution and management system has some drawbacks. So how to strengthen the land transfer fee management, vigorously organize the land granting income, operating in accordance with the land assets management and give full play to the land assets is particularly important. This paper is also starting from now on, for example from the nation to some city, from the surface to the point, studying current situation and the main direction of reform.Firstly this study starts with the basic concept of the land, describing the land granting system establishment and form, and starting to analyze the meaning of the land grant gold from the land rent theory of Marx, from the properties analyzing the land transfer fee essence and making the country as the lesser receive rent from land lease square, its collection takes the land ownership which country has as the foundation. In quantity analysis the land transfer fee is the sum total of the year rent in batch tenancy, that is the sum total of some tent in batch tenancy. So ideal calculation model of the land transfer fee constructed provides Better theory knowledge and the foundation for the land transfer fee management.Secondly two aspects including the current land transfer fee of collection, use distribution and management of the general situation and some existing drawbacks analyze the land transfer fee of the main approach in real charge, distribution and management. In collection aspects, three aspects including the collection of related regulations, the problems existing in the collection and how to strengthen the collection management are analyzed; In the use of the distribution, The main research are outstanding problems including the land transfer fee of use scope and use distribution, and how to improve land income distribution, especially the key research is the net income of the land granting land that are how better to ensure land-lost peasants’rights, agricultural land consolidation and development and the use of the construction of cheap renting house. In financial budget management, ways and methods of building the land transfer fee of budget for revenues and expenditures system, and strengthening the budget management are the main research; on this basis, taking a city for example, analyzing this city’s land transfer fee income, use and management.Finally, according to some existing problems of the land transfer fee at present in collection, use, distribution and management, strengthening the land transfer fee collection and use distribution management, building the new financial management mechanism of land granting gold, constructing the new model of land granting gold, exploring design research of levying property tax, exploring operation mode of the land fund a few respects For the land transfer fee system innovation and reform, taking a certain city as an example, describing reform direction of the land granting gold, because the land transfer fee collection and management department of their respective duties and responsibilities are different. Specially studying that Land branch, reserve center and financial department should emphatically establish on income and expenses management business platform in the reform, further improving management level.Through these research, putting forward the following policy suggestions:First, bringing all income and expenses of the land transfer fee into the local financial budget management, building budget system of the land granting gold. Second, rationally adjusting Income distribution pattern of the land granting gold, slandering land income distribution behavior, the land transfer fee is more used to rural social security and rural infrastructure construction; Third, reforming and innovating the management of the land granting gold, scientifically accounting land cost and benefit, improving the efficiency in the use of financial funds, effectively guarding against the risk of the fund; Fourth, income and expenses management of the land transfer fee requires close coordination of each department, through the coordination, restraint and mutual supervision mechanism, exploring and establishing on income and expenses management business platform, realizing the balance of budget hyalinization, standardization and legalization.