“土地财政”是指一些地方政府日渐依靠一次性出让以后若干年土地使用权所获得的收入以及由出此带动的其它相关收入来维持地方财政支出的现象。“土地财政”的形成,既反映出现行征地制度引发的政府牟利动机,也彰显了现行财税体制的弊端,本文拟从三个方面对于如何治理“土地财政”作了一些思考。 “Land finance ” refers to the phenomenon that some local governments rely on the income from land use rights for several years after a one-time transfer and other relevant incomes driven by them to maintain the local fiscal expenditure. The formation of “land finance” not only reflects the motive of government profit-seeking caused by the current land acquisition system, but also shows the drawbacks of the current fiscal and taxation system. This article intends to make some thinking on how to govern “land finance” from three aspects.