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Analysis of Land Financial Dependence and Discussion on Causes

机译：土地财政依存性分析及成因探讨

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This paper divides China's land finance into two parts: land transfer income and land tax, then uses K-means clustering method to classify the dependence of 31 provinces on land finance into severe, sub-severe, moderate, and mild. It is found that the dependence on land finance of provinces across the country has declined from east to west. And the higher the fiscal deficit, the greater the dependence on the land finance. The lower the per capita GDP is, the less dependent on the land finance is. Based on this, the following two suggestions are proposed: further improve the current fiscal decentralization system, giving local governments more financial power; further improve the budget management system, alleviating the local government's dependence on land finance.
机译：本文将中国的土地财政分为土地出让收入和土地税两部分，然后采用K-means聚类方法将31个省对土地财政的依赖程度分为严重，次严重，中度和轻度。结果发现，全国各省对土地财政的依赖程度从东到西都有所下降。财政赤字越高，对土地财政的依赖就越大。人均国内生产总值越低，对土地资金的依赖就越少。在此基础上，提出以下两个建议：进一步完善现行的财政分权体制，赋予地方政府更大的财政权力;进一步完善预算管理制度，减轻地方政府对土地财政的依赖。

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