A Study On Transformation Of Local Fiscal Revenue In "Land Finance"

In the process of industrialization and urbanization,the development and demand of land resources by local governments are increasing,and the contradiction between supply and demand of land is more prominent.Local governments for the "land finance" dependent path gradually failed,the scarcity of resources and the real estate industry downturn in the local fiscal revenue have declined.When the United States and other countries face this problem,the stability of fiscal revenue mainly depends on the income of land and other related taxes,such as the incremental and the stock of land levy property tax or property tax,there are the necessity and the feasibility in the local government tax revenue in model transformation.In this paper,the local government relies on the land transfer and the free land to the state-owned enterprises to earn profits from the land revenue,the future will rely on land-related taxes as the main land revenue transformation into the main line.And then analyzes the inevitability and feasibility of the transformation.At present,only the two cities in Shanghai and Chongqing to implement the case of real estate tax under the circumstances of the choice of land tax revenue,Finally,the author analyzes the theory of the developed countries which have been successfully transformed and draws up the countermeasures and suggestions for the transformation of the land fiscal revenue mode of the other cities in the next step.From the pilot case in Shanghai can be seen that the introduction of property taxes on the growth of local revenue and short-term housing prices still have a role in the relaxation.Property tax from the national characteristics of the situation,to develop in line with national conditions and national laws.In the formulation of policy,to achieve the desired transformation of the results,from the beginning of the balance of the real estate industry,that is,to design a reasonable factor in each important part,including the development of links,circulation and retention links and so on.At the same time to refine the tax system elements;improve the local supporting the relevant policies and tax system;close to the people,improve legal protection.