文章摘要
任玉龙,牛德利,郑财贵.城乡统一建设用地市场下的土地增值收益分配路径[J].国土资源科技管理,2019,36(6):29-35
城乡统一建设用地市场下的土地增值收益分配路径
Land Increment Revenue Distribution Path under the Integrated Construction Land Market in Urban and Rural Areas
  
DOI:
中文关键词: 城乡统一建设用地  市场土地增值收益  增值收益分配机制  社会管理人
英文关键词: integrated construction land market in urban and rural areas  land increment revenue  revenue distribution mechanism  social administrator
基金项目:
作者单位
任玉龙 1.重庆市规划和自然资源调查监测院重庆4011202.自然资源部土地利用重点实验室重庆研究中心重庆4011203.重庆市土地政策实证研究基地重庆401120 
牛德利 1.重庆市规划和自然资源调查监测院重庆4011202.自然资源部土地利用重点实验室重庆研究中心重庆4011203.重庆市土地政策实证研究基地重庆401120 
郑财贵 1.重庆市规划和自然资源调查监测院重庆4011202.自然资源部土地利用重点实验室重庆研究中心重庆4011203.重庆市土地政策实证研究基地重庆401120 
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中文摘要:
      通过系统分析土地增值类型、增值收益分配主体、分配环节、分配形式等,揭示当前城乡土地增值收益分配现状及存在的问题,提出以构建城乡统一建设用地市场为目标的土地增值收益分配路径。研究表明:土地增值类型与马克思地租分类相对应,集体土地和国有土地的增值收益分配主体均为所有权人、使用权人和社会管理人,国有土地增值收益分配存在“隐取得、轻保有、重转移”的问题,集体土地增值收益分配手段单一。研究认为:土地增值收益应按照“谁贡献、谁收益”的原则,不同增值类型分配给不同主体,合理确定分配比例,并从平衡各环节及不同入市方式的分配比重、提高征地补偿标准、完善土地增值收益税收立法并统一分配税费形式等方面逐步构建城乡统一的土地增值收益分配体系。
英文摘要:
      Through a systematic analysis of the types of land increment revenue and the subjects,links,forms of land increment revenue distribution,this research explores the current situation and existing problems of urban and rural land increment revenue distribution path,provides the way of building the urban and rural unified land value added income distribution system under the integrated construction land market in urban and rural areas.The results shows that the types of land increment revenue having a close relationship with Marxism land rent theory.The subjects of urban and rural land increment revenue distribution are the landowner,land user who owns the use right and social administrator.The distribution of value added income of state owned land has the problem of “hidden acquisition,light retention and heavy transfer”,and the distribution path of collective land value added income is single.The research holds that in order to build the urban and rural unified land value added income distribution mechanism,different types of land increment revenue should be assigned to three subjects reasonably following the principles of the contributors owning the land value added income,as well as,the links of distribution should be balanced.Land expropriation compensation standards should be increased.The forms of urban and rural land increment revenue distribution should be unified through perfecting the law of land increment tax.
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