Based on the assumption that administrative status has the spatial effect on land finance,this paper analyzes how important the administrative spatial adjacency is to the land fiscal of local governments. Taking Wuhan as an exmaple,this paper classifies its surbodinat areas (urban district,suburban area,district,county-level cities and counties) according to their land sales,analyzes the spatial adjacency of different districts and constructs the spatial lag model. The results show that:The per capita GDP,per capita disposable income of urban residents,per capita capital investment in fixed assets and per capita fiscal revenue are highly correlated with the changes of the land revenue; the proportion of the secondary industry increases and per capita fiscal revenue imposes negative effects on land finance; land finance is associated with the conduction effect between different administrative positions. In 2013 and 2015,land finance interacted with the urban district and suburban district or district near the central urban area,which confirmed the dependence of the backward regions on land fiscal,areas with strong administrative power have the most valuable land development opportunities.