中文摘要：

研究目的：分析财产性土地财政贡献度受市场波动的影响进而研究过度依赖财产性土地财政所引发的问题，并探讨用税收性土地财政解决地方财政问题的思路。研究方法：对比分析法，实证分析法。研究结果：（1）全国层面2003—2008年平均财产性土地财政贡献度为16．32％，平均税收性土地财政贡献度为11．35％。东、中、西3大经济带财产性土地财政贡献度分别为15．63％、16．99％、18．15％，税收性土地财政贡献度为13．13％、11．11％、10．27％。（2）财产性土地财政贡献度受土地市场和房地产市场波动影响明显，而税收性土地财政贡献度受市场波动影响较前者小。（3）目前中国税收性土地财政贡献度过小。研究结论：依靠财产性土地财政满足地方财政支出会造成地方财政的不稳定性，故不能依靠其解决地方财务问题。中国税收性土地财政贡献度较小，应该在完善税制体系的基础上依靠财产税体系来合理分配土地收益，走长期可持续的税收财政道路。

英文摘要：

The purpose of this paper is to discuss the possible reform on land property finance and try to solve the problems based on examining the impact of market fluctuation on the land property finance. Methods employed include comparative analysis and empirical analysis. The results indicate： 1 ） during the period from 2003 to 2008, the national level average land property financial contribution was 16.32% and land tax financial contribution was 11.35%. The levels of the contribution of property finance in the three main regions, i.e., the Eastern, Central, and Western China, were 15.63%, 16.99%, 18.15%, respectively, and the tax finance were 13.13%, 11.11%, 10.27%, respectively. 2） Land and real estate market fluctuation had significant effects on land property financial contribution, but they had small effects on land tax financial contribution. 3） Land tax financial contribution was too small. It is concluded that it should not rely on land property finance to deal with the local financial problems. Because relying on land property finance to meet local financial expenditure will cause the local financial instability. Our country＇s land tax financial contribution was not effective. Therefore, the local government should rely on property tax system to distribute landincome reasonably, and aim to avert to the long-term and sustainable tax finance system.