土地增值收益分配制度改革和创新探论

Reforming and Innovating the Land Value-added Income Distribution System

土地增值是由多种因素决定的,并不是完全由甚至根本不是由个别群体劳动经营创造的,因而土地增值收益分配的一个大原则应该是全民共享、区域共享。改革和创新土地增值收益分配制度的着力点主要有:合理满足被征地农民的利益需求,充分关照种粮农民和城市普通居民的土地权益;加强对农业经营的财政补贴;建立健全税收调节机制。

Labor managements created by individual groups partially or even by no means contribute themselves as the decisive factors to the valueadded land since the determinants are varied, as a result of which, the one significant and fundamental principle ： sharing with people, shared by districts should be considered essentially to land value-added income distribution. The main focal points in innovating the land value-added income distribution system include ： satisfying the interests needs of the local resettled farmers legitimately; considering the land rights and interests of grain farmers and urban households adequately; reinforcing the fiscal subsidies to agricultural business; establishing the sound taxation adjustment mechanism.