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The deviation of implementation of China’s cultivated land protection policy is the core problem urgently needing to be solved in the process of protecting the country’s cultivated land. This paper aims to explain the universality of this implementation deviation from the perspective of the spatial interaction of fiscal land strategies. Based on the data of 30 provinces in China from 2000 to 2015, the spatial Durbin model is used to validate the corresponding theoretical hypothesis. The results show that: (1) At the national or regional level, the given local government’s behavior with regard to land conveyance and land-orientation investment will aggravate implementation deviations of the cultivated land protection policy in the local area. (2) Land conveyance and land-orientation investment behaviors cause a spatial spillover effect. As a result, these behaviors not only exacerbate the implementation deviation of the cultivated land protection policy in the local area, but also exacerbate this deviation in adjacent areas. (3) The spatial spillover effects of land conveyance and land-orientation investment strategies in the eastern, central and western regions of China show marked differences. However, in general, compared with the land transfer strategy, the spatial interactions of the land-orientation investment strategy represent the more important factor that gives rise to the widespread deviation in the implementation of the cultivated land protection policy. (4) The transformation of the performance appraisal system can help to weaken the interactive behavior of the land financing strategy. This can, in turn, not only alleviate the deviation degree of the implementation of the local cultivated land protection policy, but also the deviation degree of the implementation of the latter in adjacent areas.
