从国际经验看城市土地增值收益管理

Land Value Capture and Allocation: From An International Perspective

人类社会的飞速发展使土地的价值得到前所未有的体现。土地是如何增值的?增值的收益如何分配?这些问题至今仍争论不休,莫衷一是。引起土地增值的因素很多,成因亦十分繁杂,导致土地增值管理政策的多元化和复杂性。自19世纪以来,世界各国已开始探讨并采用了很多不同的政策来应对这一问题。本文将对世界各国采用的相关政策,如土地税收、土地储备制度、土地再调整、土地产权设计等进行研究,指出它们的优缺点,并分析对我国现有的土地有偿使用制度下土地增值管理的启示。

There have been a lot of debates over the land value increment allocation due to the complexity of the multiple determinants of land value. Various approaches have been applied to deal with the land value capture and allocation all over the world since the 20th century. This paper begins with the analysis of the strength and weakness of these approaches, such as land taxation, land banking, land readjustment, and land tenure systems, and explores the policy implication for the Land Use Rights System of China.