集体经营性建设用地入市试点增值收益分配研究  

Study on the Distribution of Incremental Profit by Pilot Commercialization of the Collective Operating Construction Land

作　　者：解直凤[1] XIE Zhifeng(College of Humanities and Law of Shandong University of Science and Technology, Qingdao 266590, China)

机构地区：[1]山东科技大学文法学院,山东青岛266590

出　　处：《山东科技大学学报（社会科学版）》2017年第6期60-68,共9页Journal of Shandong University of Science and Technology(Social Sciences)

摘　　要：集体经营性建设用地入市为土地增值收益分配带来积极的变化:集体和成员之间的分配比例得到提高、入市过程相较征收和拆迁更为顺利、农民长远收入问题在一定程度上得到解决。但因还处在试点阶段,其增值收益分配制度也白玉微瑕:政府分享增值利益的方式存在争议、征收基数和比例不统一、部分农民对自己与集体间在增值收益的分配比例及渠道心存不满以及未参与交易地区不能共享增值收益等。建议政府以管理者的身份,将土地收益调节金纳入土地增值税体系,税率比照国有土地略低;同时,在尊重农民意愿的前提下,政府应制定土地增值收益分配的指导性意见并完善监管机制;另外,政府还需要扩大合作制的适用范围,建立土地专项转移支付机制,以实现地利共享。The Collective Operating Construction Land that have entered market brings positive changes for land increment profit distribution:1.Distribution laws are enacted;2.The allocation between the collective and famers has improved;3.The market process is more smooth,compared with those expropriation and demolition;4.The longterm income of farmers has been improved to a certain extent.For being the pilot phase,the system of increment profit distribution has a slight blemish:There are also disputes about how to share the increment profit with government;the proportion and base of expropriation have not been uniformed;the distribution mode of the collective organization and farmers is not appropriate;Nontraded areas can not share increment profit and so on.So,we suggest that the government attach The Land Adjustment Funds into The Increment Tax,and the tax rate should be slightly lower compared with the stateowned land.At the same time,government should make the guidance and improve the regulatory mechanism,under the premise of respecting the wishes of the peasants.It also requires the government to expand the cooperation system and establish a special land transfer payment mechanism.

关 键 词：集体经营性建设用地 土地收益调节金 土地增值利益 

分 类 号：D922.4[政治法律—法学]