Abstract

In land acquisition, the government there is finances illusion. In China, urban and rural land system and land acquisition procedures split the virtual home of fiscal illusion together constitute the institutional basis of support, the rise of China's land is residential property finance and government the right to impose the results of loss of balance between the right, from the root of the financial management of the land must be start on the substantive law and procedural law double "power to the people" reform. China land finance originates from the financial illusion of land expropriation, and a result of an unbalance between the residents of property rights and government's right to levy. The division of urban and rural land system and the process of land expropriation in vain are the systemic bases to support this financial illusion. In order to administer the problem of land finance, we must make a reformation of "returning the power to the people" in substantive law and procedural law