我国土地财政问题和房地产业发展一直都是理论界讨论的热点，二者之间的关系备受争议。土地财政被认为是推高房价、房地产市场急速膨胀的主要因素之一，也被认为是我国房地产市场调控失灵的原因之一。针对我国土地财政的不可持续问题，我国已经在试点地区进行了房地产税收政策改革。因此，本文拟从经济学基本原理出发，通过现象看本质，以房地产税收政策改革为例分析土地财政改革对房地产业产生的一系列杠杆影响。在这样的背景下，研究土地财政改革对房地产业的影响具有一定的理论和现实意义。 本文通过阐述土地财政的内涵、特征、结构和问题以及我国房地产业的性质、特征出发；通过回归检验的方法揭示了土地财政和房价之间的关系；同时，借鉴其他国家和地区土地财政模式，通过比较分析，得出了我国土地财政模式的改革方向，并从房价、市场供需结构、房地产市场主体角度出发，分析以房地产税收政策改革为路径的土地财政改革对房地产业的影响。 我国土地财政严重依赖土地出让金，土地制度顶层设计以及房地产税收都会影响房地产业。通过我国土地财政与房地产业关系进行数据统计和回归检验，可以发现地财政规模与房地产价格之间具有显著的影响关系。典型国家和地区土地财政模式为我国土地财政改革方向提供了依据，在土地财政改革路径方面，房产税收是典型国家和地区地方政府收入重要来源，合理的税收制度设计是土地财政收入稳定的重要保障。 以房地产税收政策改革为例，利用简单的数理模型，本文分析了土地财政改革对房地产市场中价格、供需结构、房地产业各行为主体的影响。并以上海、重庆房地产税收试点为例进行了实证研究。并通过两地已有的成绩和问题，对未来我国房地产税收政策改革得出以下启示：（1）正确认识房地产税收的作用，并对房地产税收政策进行合理定位。（2）需要在征收范围、征收对象、税率设计、计税依据、免税标准等方面进一步完善税制设计。（3）需要正确处理好房产税、土地出让金、土地财政、房地产行业与制度环境的关系。 本文最后进行了总结，提出了政策建议，并针对已有研究的不足对未来研究进行了展望。

Land financial problems and the real estate industry development in our country has been a hot discussion in the theoretical circle and the relationship between them is controversial. Land finance is considered to be pushed up house prices, real estate market rapid expansion, and is one of the main factors for the failure of China's real estate market regulation. China has collected real estate tax in pilot areas to solve the problem of land finance. According to the principle of economics, this article analyses the effect of land financial reform on real estate industry, taking the policy reform of real estate industry for example. So, it is significative on the theory and practice to research the effect of land financial reform on real estate industry. This article not only presents the concept, characteristics, structure, and problems of land finance, but also the nature and characteristics of real estate industry in China. By the method of regression test, it reveals the relationship between land finance and the real estate prices. At the same time, it gain experience from other countries and regions’ land financial model through comparative analysis to look for reform path. And it analyses the effect of land financial reform on real estate industry about the house prices, the structure of market supply and demand, and the participants of real estate industry. China's land finance relies on land sales heavily; land system top design and real estate tax will affect the real estate industry. Through data statistics and regression test, it can be found that the relationship between land finance and real estate industry in China has a significant impact. Typical countries and areas’ land finance model has provided experience for our country. They choose real estate tax as an important part of the fiscal revenue. The perfect tax system can ensure the stability of land finance. Using mathematical mode, this article analyses the effect of land financial reform on real estate industry, taking the policy reform of real estate industry for example. It also carried on the empirical research, taking Shanghai and Chongqing property tax pilot for example. According to the achievements and problem, we can get the following enlightenment: (1) Policy making should understand the role of real estate tax correctly, and make reasonable positioning of it. (2)The tax system design needs to be further improved in scope, tax object, tax rates, tax calculation basis, tax standards, etc. (3)Need to properly handle the property tax, land transfer, land, finance, real estate industry's relationship with the institutional environment. Finally, the paper is summarized, put forward the policy suggestion, and presents future research prospected aiming at the shortcomings of the existing research.