新时代下,我国土地出让政策逐渐完善,地方政府财政收入与土地出让有着很大的联系,而土地出让方式的不同会对财政收入产生巨大的影响。本文将从土地出让方式的种类、中国地方政府财政收入受土地出让方式的影响以及改善财政过度依赖土地出让的建议三个方面进行探究。 Under the new era, China’s land transfer policy is gradually perfected, and the revenue of local governments has a great connection with the land transfer. The different ways of land transfer will have a huge impact on the fiscal revenue. This article will explore three aspects of the types of land transfer, the impact of the revenue of local governments in China on the land transfer and the suggestion of improving the fiscal reliance on land transfer.