基于土地租税费的土地增值收益分配研究  

On Allocation of Land Value Increment Based on the System of Land Rent, Land Taxation and Land Fee

作　　者：朱一中[1] 曹裕[2] 严诗露 

机构地区：[1]华南理工大学公共管理学院,中国广东广州510641 [2]浙江大学公共管理学院,中国浙江杭州310007

出　　处：《经济地理》2013年第11期142-148,共7页Economic Geography

基　　金：国家社会科学基金项目(11BGL056)

摘　　要：基于对土地增值性质和土地增值管理政策工具的理论探讨,结合一个完整的房地产开发项目案例,对我国土地非农化开发过程中的土地租税费结构与土地增值收益分配状况进行了详尽分析。研究认为我国农民在土地自然增值收益分配中处于不公平不合理的地位,根本原因在于土地产权制度的不合理,并建议农地产权制度的未来改革方向是强化对私权的保护,新的土地增值收益分配模式是:在土地增值收益初次分配中农民获得绝对地租和级差地租I,开发商获得级差地租I(I回收土地开发投资并赚取利润),政府则退出土地经营,转向以土地税收的形式在二次分配中实现土地增值的回收。Based on the theoretical analysis of the policy tools of land value capture, and the relationship of land rent/ taxation/fees system and land value increment allocation, with a case study of a land development project, the general status of land investment and profits, the structure of land rent/taxation/fees, and the situation of present land value increment allocation are thoroughly explored. It is concluded that the farmers has been treated unfairly and put at a serious disadvantageous because of the present land property right institution arrangement and a new model of land value increment alloction is suggested based on the protection of the privated land property right should be strengthened.

关 键 词：土地产权 土地租税费 土地增值收益分配 

分 类 号：F301.24[经济管理—产业经济]