调节土地资本化个人所得溢载中的政府责任  

Land Capitalization,Individual Income Overloading and Government Responsibility:An Analytical Framework

作　　者：张忠 陈第华 ZHANG Zhong;CHEN Dihua(School of Marxism,Fujian University of Traditional Chinese Medicine,Fuzhou Fujian,350122,China)

机构地区：[1]福建中医药大学马克思主义学院,福建福州350122

出　　处：《西南石油大学学报（社会科学版）》2023年第6期13-20,共8页Journal of Southwest Petroleum University(Social Sciences Edition)

基　　金：福建省社会科学基金项目“共同富裕进程中良好社会心态培育机制优化研究”(FJ2022B143)。

摘　　要：土地资本化及其增值分配撬动着中国现代化的进程,是汇聚各种诉求、纷争乃至冲突的重大分配正义问题。当前,土地资本化缓解了土地闲置和地方财政紧张问题,为城市化和工业化创造了基础条件。土地资本化不是万能的,个人所得溢载是土地资本化中首要的分配正义问题。土地红利的根源与本质属性决定当代中国土地资本化必须合理限定个人所得,政府在完善土地资本营运机制中扮演着规则制定者和分配纠偏者的天然角色。严格空间用途管制、规范招拍挂制度、健全土地征收程序、建立累进税制度、实现土地红利共享,是当代各级政府的应尽之责。Land capitalization and its value-added distribution are promoting the process of China’s modernization,and are a major distribution justice issue where various appeals,disputes and even conflicts meet.Land capitalization alleviates the problems of land idleness and local financial tension,and creates basic conditions for urbanization and industrialization.But there exist problems in land capitalization among which are individual income overloading,the primary distribution justice issue.The nature of land dividend and its essential attribute determine that individual income must be reasonably limited in the capitalization of land in contemporary China.In the realization mechanism of public interests,the government plays a natural role as a rule-maker and distribution corrector in improving the land capital operation.It is the responsibility of governments at all levels to strictly control the use of land,standardize the bidding,auction and listing system,improve the land collection procedures,establish a progressive tax system,and realize the sharing of land dividends.

关 键 词：土地资本化 个人所得 政府责任 分配正义 资本逻辑 

分 类 号：F301.2[经济管理—产业经济] D922.3[政治法律—法学]