房地产开发土地增值收益分配及相关利益主体行为分析

Analysis of Land Value Increment Distribution and Relevant Stakeholders' Behavior in Real Estate Development

房地产开发为我国土地增值过程中由于供不应求、投资开发、用途转变等原因产生增值。以土地租税费制度为依据的我国现行土地增值收益分配模式已然不能满足相关利益主体对土地增值收益的需要。中央政府、地方政府、开发商、商业银行、投资者等在不同层面、不同程度地参与了土地增值收益的分配,在其相互之间行为博弈的情况下,形成了土地增值收益的分配格局,从而刺激了他们对土地增值收益的非理性追逐。因此,通过对我国现行土地租税费制度的阐述和对在房地产开发过程中相关利益主体的行为分析,重构均衡各主体之间利益的土地增值收益分配模式。

Increase in land value leads to short supply and other factors, which results in the appreciation in real estate development in China. The actual land value increment distribution, which is based on the system of land rent, tax and fee, can no longer meet the relevant stakeholders＇ needs for the land value increment. The central government, local government, developers, banks, investors and etc. participate in the distribution of the land value increment at different levels and different degrees. In their behavioral game, there forms a pattern of land value increment distribution, thus stimulates their irrational pursuit to the land value increment. Therefore, through the analysis of the system of land rent, tax and fee, and the behavior of relevant stakeholders, this paper rebuilds a new pattern of land value-added distribution model which balances the interest among the stakeholders in China.