After the reform of the system of tax distribution, the pressure on local finance becomes bigger and land finance problem is more and more serious. Based on the composite of Chinese land finance, the scale of land finance is estimated according to narrowing, middle and wide methods, the results show that the land finance revenue from different finance statistics methods demonstrates the rising trend, the land rent and loan by taking land transfer income as the main revenue become the finance source of local government, generally speaking, the dependence rate on land finance in middle and west governments gradually converges, population urbanization level and central government tax revenue rate are positively correlated, however, foreign direct investment and land finance scale are negatively correlated. Total fostering ratio of population and land finance revenue are positively correlated, further, per capita GDP and land direct tax revenue are positively correlated. The land capital-brought-in effect and revenue effect at different regions are different, the dependence extent of local governments on land finance is closely related to their economic development level and national macro-policy. China should deepen the reform of finance and tax system, change government duty, strengthen the supervision on land transfer funds, effectively control the scale of land finance and weaken the local governmental dependence on land finance.