集体建设用地用于经营活动的途径辨识与现实适用——基于《土地管理法》第六十条与第六十三条比较  

Pathways Identification and Practical Applications for the Use of Collective Construction Land in Business Activities -A Comparative Analysis of Articles 60 and 63 of the Land Administration Law

作　　者：岳永兵 张世良 王光耀 YUE Yongbing;ZHANG Shiliang;WANG Guangyao(Chinese Academy of Natural Resources Economics,Beijing 101149,China)

机构地区：[1]中国自然资源经济研究院,北京101149

出　　处：《中国国土资源经济》2025年第3期37-45,共9页Natural Resource Economics of China

基　　金：自然资源部部门预算项目“自然资源重大战略问题研究与智库建设”(102121241020000000481)。

摘　　要：新修正的《土地管理法》为集体建设用地用于经营活动提供了入市和入股(联营)两条途径,两条途径对于入股的规定存在重叠。通过对法律条款内容对比和入股适用法律条款、缴纳增值收益调节金的妥适性分析,文章提出:集体经济组织与社会主体联合举办的企业不局限为乡镇企业;集体土地入股应适用《土地管理法》第六十条;即使将入股作为入市方式,也不宜将其纳入土地增值收益调节金征收范围。文章建议:健全集体土地入股、联营制度体系,建立入股、联营与入市转换机制;探索集体土地入股收益分配机制;重新审视土地使用权联营的适用条件与政策前景。The newly revised Land Administration Law provides two pathways for collective construction land to be used in business activities:market entry and equity participation(joint ventures),however,the provisions for equity participation overlap among these two pathways.By comparing the legal provisions and analyzing the applicability of legal provisions and the appropriateness of collecting value-added income adjustment funds,this paper points out that:enterprises jointly established by collective economic organizations and social entities are not limited to township enterprises;equity participation of collective land shall apply to Article 60 of the Land Administration Law;even if equity participation is regarded as a form of market entry,it should not be subject to value-added income adjustment funds.To improve the institutional framework,the paper suggests the following:enhance the system for equity participation and joint ventures involving collective land,and establish a mechanism for converting between equity participation,joint ventures,and market entry;explore a benefit distribution mechanism for equity participation of collective land;re-evaluate the applicability and policy prospects of joint ventures involving land use rights.

关 键 词：集体建设用地 土地联营 土地入股 增值收益 

分 类 号：F301.2[经济管理—产业经济] D922.3[政治法律—法学] F062.1