“Land Finance Division” of Urbanization Based on Clustering Analysis - A Case Study in Shandong Province

Abstract

Based on specifying the connotation of land finance and its structure, this paper chose land granting income, cultivated land usagetax, deed tax, urban land use tax, land value-added tax and property tax; built the per unit area of land transfer income, the average per unit area land tax revenue, the average land transfer income accounted for the proportion of local financial general budget revenue, and average land tax accounted for the proportion of local financial general budget revenue. By partitioning the land finance of Shandong province employing clustering analysis, the 17 cities were classified into five categories:high land price regions, high land tax regions, low land price regions, low land tax regions, and high land revenue regions. By summarizing the similarities of all these categories, the paper pointed out the land finance characters and its existing problems and discussed their future developments.