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作 者:王琦[1]
出 处:《税务与经济》2013年第3期29-31,共3页Taxation and Economy
摘 要:从现行集体土地征收补偿制度设计的路径来看,应当包括征收补偿和失地农民安置两方面内容。征收补偿是对被征地方财产损失的添补,依据的是公平原则,被征地方可以根据法定的征地补偿标准、公正的资产评估方式和评估结果维护自身的合法权益。与征收补偿制度相比,失地农民安置制度是一项社会福利制度,注重的是制度功能。在具体制度设计时,容易出现用道义责任代替法定义务的问题,使制度缺少监督机制和评估体系,尤其是在就业安置方面。在集体土地征收补偿制度设计中,引入失地农民就业保障权可以强化安置制度功能,促进失地农民合理就业。According to the path of current compensation system of collective land expropriation, this system should cover compensation for expropriation and resettlement of landless farmers. Compensation for expropriation makes up for the loss of expropriated local property could safeguard their legitimate fights and interests based on the principles of fairness. The expropriated farmers according to the legal compensation standard for expropriation, the impartial property assessment methods and the results of assessment. Compared with compensation for expropriation system, the resettlement system of landless farmers is included in social welfare system, in which the function of system is emphasized. When designing the system, the statutory obligations is prone to be replaced by the moral responsibilities, leading to the absence of supervision mechanism and evaluation system, especially in employment settlement. The introduction of employment protection right of landless farmers in the compensation system of collective land expropriation can strengthen the function of settlement system and promote the rational employment of landless farmers.
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