农村集体经营性建设用地入市收益分配的法律分析  

Legal Analysis of the Income Distribution of Rural Collectively-Owned Commercial Construction Land Entering The Market

作　　者：赖维佳 李军[1] LAI Weijia;LI Jun(Fujian Agriculture and Forestry University,Fuzhou,350000,Fujian)

机构地区：[1]福建农林大学,福建福州350000

出　　处：《湖南警察学院学报》2023年第5期26-33,共8页Journal of Hunan Police Academy

摘　　要：国家首批农村集体经营性建设用地入市试点实践显示,各地对相关利益主体参与土地增值收益分配的依据、形式、标准等进行了差异化探索。从实践考察上看,入市后的收益分配管理主要存在使用权主体法律地位不明确、政府部门直接参与收益分配缺少法律依据、相关法律监督机制缺乏等突出问题。究其原因,在于产权主体虚置、权利性质不明、税收制度缺位。据此,应在明确农村集体经营性建设用地所有权主体、区别划分农村集体土地所有权和经营权以及确认农村集体经营性建设用地为用益物权的基础上,建立政府分阶段参与、集体和农民内部协商的收益分配制度,并严格规范农村集体用地入市后的税收管理,以完善现有制度。The pilot practice of the first batch of rural collectively-owned commercial construction land entering the market shows that different regions have explored the basis,form and standard of the participation of relevant stakeholders in the distribution of land value-added income.From the perspective of practical investigation,the management of income distribution after entering the market mainly has outstanding problems such as unclear legal status of the subject of use right,lack of legal basis for government departments to directly participate in income distribution,and lack of relevant legal supervision mechanism.The reason is that the main body of property rights is empty,the nature of rights is unknown,and the tax system is absent.Therefore,on the basis of clarifying the main body of ownership of rural collectively-owned commercial construction land,distinguishing the ownership and management rights of rural collectively-owned land,and confirming the rural collectively-owned commercial construction land as a usufructuary right,the income distribution system of government participation in stages,collective and farmers'internal consultation should be established,and the tax management of rural collectivelyowned land after entering the market should be strictly regulated to improve the existing system.

关 键 词：农村集体经营性建设用地 经营收益分配 用地入市 

分 类 号：D922.3[政治法律—法学]