摘要：The rapid development of industrialization and urbanization inevitably leads~to land conver- sion. Chinese government wants to use land requisition system to obtain land and funds at the same time to use market mechanism to dispose land resources. Although reforming and perfecting land requisition system can protect the land rights and interests of farmers, under the current administrative examination and the finance and taxation system,the local government depending on land finance will induce the a- buse of expropriation rights, which hinders the reform of land market. To establish a unified land market between urban and rural areas, on one hand we should continuously reform and improve land expropria- tion system, on the other hand to speed up the transformation of Chinese economic structure and its up- grade, deepening reform of the finance and taxation system, giving the local government, especially the grass-roots government more power of taxation.

关键词：英文摘要 期刊 编辑工作 

单位：