土地增值收益管理研究综述  

A Review of the Management of Increment Value

作　　者：朱一中[1] 王哲[1] 

机构地区：[1]华南理工大学公共管理学院,广东广州510641

出　　处：《华南理工大学学报（社会科学版）》2014年第2期48-53,共6页Journal of South China University of Technology(Social Science Edition)

基　　金：国家社会科学基金"地方治理背景下的土地增值收益分配研究:土地产权与土地租税费"(编号:11BGL056)

摘　　要：基于对国内外相关领域重要研究成果的检索,对土地增值管理问题进行了系统总结。土地增值的本质是外部性经济,税收、产权界定和行政管制是普遍使用的土地增值政策管理工具。我国土地增值管理中的突出问题表现在征地补偿标准过低、土地租税费体系不合理,其根源在于土地产权界定的不清晰,改革措施包括完善产权制度、理清土地租税费关系、完善税收征管体系等。未来应加强对土地增值收益分配和管理的实证分析、分类研究、系统分析和理论创新研究。An overview of land value increment management is given based on the review of related literatures. Ap- proaches of land taxation, land property right definition and governmental regulations are usually applied in land value increment management based on its nature of external economies effect. The key problems in this area in Chi- na are associated with the low compensation standards in land expropriation, unclear land property right and irra- tional land rent/taxation/fee system, the measures for the problems include land property right institution reform, the adjustment of land rent/taxation/fee system, and the improvement of land taxation management. The empirical analysis, classifical and systematic research and theoretical exploration should receive more attentions in the future.

关 键 词：土地产权 土地租税费 土地增值收益管理 

分 类 号：F301.0[经济管理—产业经济]