LOCAL GOVERNMENT'S OF OVER- RELIANCE ON REAL ESTATE——THE EMPRICAL INSPIRANCE BASEDONF CITY
研究中国税制改革后地方政府财政对房地产的依赖，基于F市2004-2007年数据，发现土地出让金、房地产税费增长快且占比高，指出依赖房价上涨不可持续。
The local government put more pressure on finance after the reform of tax system in China.In order to relieve the pressure of finance,the local government fiscal depends on the real estate.This paper research uses the method of empirical analysis and is based on F city’s relevant data.It studies the growth of land transfer rent,real estate tax and real estate fees as well as the proportion in local fiscal revenue from 2004 to 2007.The results indicate that the growth rate of F city’s land transfer rent,real estate tax and real estate fees is very fast from 2004 to 2007.Besides,the financial income from real estate accounts for a high proportion in F city’s financial income.The paper concludes the conclusion that it’s unsustainable to put financial income on the establishment of rising house price.Using the international experience,it must take relevant measures to crack the state that local finance is excessively dependent on real estate.