所谓的“土地财政”主要是指地方政府依靠出让土地使用权的收入来维持地方财政支出,属于预算外收入,又被称为“第二财政”。有相关的统计数据信息表明,土地财政已成为全国性的普遍问题,主要集中体现于城市,其中又以浙江等部分沿海省份为甚。本文在初步分析土地财政的成因、危害基础上,提出破解土地财政依赖的应对之策,以期有利于城市可持续发展。一、土地财政问题的提出(一)依赖土地财政成为全国性问题据人民网2014年4月15日播发的《中国经济周 The so-called “land finance ” mainly refers to the local government relies on the transfer of land-use income to maintain local financial expenditures, extra-budgetary income, also known as “second finance ”. Relevant statistical data show that land finance has become a common problem in the whole country, mainly in urban areas, of which some coastal provinces such as Zhejiang are even worse. Based on the preliminary analysis of the causes and harms of land finance, this paper puts forward some countermeasures to solve the problem of land-based financial dependence so as to be beneficial to the sustainable development of cities. First, the issue of land financial issues (A) dependent on land finance became a national issue According to People’s Network April 15, 2014 broadcast "China Economic Week