土地增值产生环节及收益分配关系研究

Research on the Steps of Land Incremental Value Formation and Its Relationship with Revenue Distribution

研究目的:探讨土地增值产生环节及收益分配关系,为改革和完善土地收益分配制度提供参考。研究方法:演绎推理法,实证分析法。研究结果:省级层面及城市层面的土地收益分配比例表明,集体(农民)、政府和开发商所得增值平均比例分别为3.70∶22.32∶73.98和4.21∶26.01∶69.78,三者差异悬殊;从区域间关系看,呈现"经济发展水平高、土地增值高"的特征。研究结论:城乡二元土地制度和征地制度导致由征地、出让、房地产开发环节引起的土地增值收益差异巨大,应严格界定"公共利益"征地,发挥政府"行政人"职能;采取征税手段,缩小开发商的过度利益空间。

The purpose of this paper is to provide a reference for reforming land revenue distribution system on the basis of investigating the different stages of land incremental value formation and its relationship of revenue distribution.Methods employed include deductive reasoning and empirical analysis.The results indicate that 1） the average distribution ratio of land incremental value among collective owners（farmers）,government and developers is 3.70∶22.32∶73.98 at the provincial level and 4.21∶26.01∶69.78 at the city level.The disparity of the three distribution principal parts is extremely obvious;2） the characteristics of land incremental value is that higher level of economic development,higher level of land value increment from the perspective of the regional relationship.It is concluded that the land incremental values arisen from land expropriation,assignment and real estate development are huge.The increment is mainly due to the urban and rural binary land system and land expropriation system.Therefore,aiming to protect the farmers’welfare,the government should define the＂public interest＂before taking any actions of land expropriation,and focus its own function of monitoring the market.Furthermore,the government should adopt the taxation to share the developers’profit with the public.