土地出让金收入是国有土地有偿使用收入中的重要一项,也是地方政府一项新的潜力巨大的财源,但目前对该项收入的征收管理尚未引起各级政府和财政管理部门的高度重视。主要存在以下一些问题:一是宣传不到位,认识有偏差。土地出让金收入本来是作为国有资产的一项重要资源性收入,尤其是在实行分税制后全部划归地方收入,是地方财政收入新增的支柱财源,但由于宣传 Income from land transfer is an important item in the paid use income of state-owned land. It is also a huge new source of revenue for local governments. However, the current collection and management of this income has not yet attracted the attention of governments at all levels and the financial administrations. The main problems are as follows: First, publicity is not in place, there is deviation in understanding. Income from land transfer was originally an important source of income for state-owned assets. In particular, after the implementation of the tax-sharing system, all income is allocated to local revenue. This is a new source of revenue for local governments. However, due to publicity