近年来,随着城市化进程不断推进,征地拆迁与政府土地收入之间矛盾愈发突出。地方政府在发展中,为了获得更多的财政收入用于公共基础建设,充分利用土地资源,使得土地收入在财政收入中的比例日渐提升,形成了“土地财政”现象。该现象的出现,不仅能够反映出征地制度存在的弊端,且暴露了现行财税体制不足之处,如果继续坚持土地财政,势必会造成不良影响,对地方政府发展构成危害。文章从土地财政成因入手,对土地财政存在的弊端进行批判,最后对该体制提出改革建议。 In recent years, with the progress of urbanization, the contradiction between land acquisition and demolition and government land revenue has become increasingly prominent. In the development of local governments, in order to obtain more fiscal revenue for public infrastructures and make full use of land resources, the proportion of land revenue in the fiscal revenue is gradually increasing, forming a “land finance” phenomenon. The emergence of this phenomenon not only reflects the drawbacks of the land expropriation system, but also reveals the inadequacies of the current fiscal and taxation system. If we continue to adhere to the land finance, it will inevitably cause adverse effects and endanger the development of local governments. The article starts with the cause of land finance, criticizes the disadvantages of land finance, and finally puts forward the reform proposals to the system.