摘要
农村土地制度创新绩效的释放,离不开科学规范的土地利益分配机制的推动与支持。我国目前农村土地利益分配机制存在着明显缺憾。立足现代市场经济运行,我国未来农村土地利益分配机制重构的基本内涵是:在正确估价农村土地产出效率的基础上,推行租税分流的分配模式,并辅之以必要的法律支持。
The release of the rural landsystem innovation should be linked up to the promotion and support of scientific regulation for the mechanism of land interests distribution.The current mechanism of rural land interests distribution has a few obvious drawbacks.On the foundation of modern market economy,the paper holds that the essence of reconstructing the future mecham of rural Land interests distribution is:With correct appraise of rural land production efficiency,to carry out the distribution pattern seperating between rent and tax,and add up the necessary law support,to realize the coordinate movement of double interest mainbody of the nation and peasants.
出处
《商业研究》
北大核心
2005年第9期159-161,共3页
Commercial Research
关键词
土地制度
分配制度
地租
税收
land system
distribution system
rent
tax