集体经营性建设用地增值收益调节金制度探讨——基于征缴视角及4个试点县市的经验分析

On the Value-added Revenue Distribution System of Collective Operational Construction Land:A Levy Perspective and an Empirical Analysis of Four Pilots

基于征缴视角,对德清、郫县、海城、南海四地试点集体经营性建设用地入市土地增值收益调节金制度的征收机关、征收基准、征收类别、征收比例、缴纳主体和调节金用途等六方面进行比较分析,发现各地在试行此制度时存在着土地增值收益分配不公平、征收类别划定缺乏长效性、征收比例差异幅度大的问题。完善集体经营性建设用地入市土地增值收益调节金制度应进一步厘清集体经营性建设用地入市的理论认识问题,实施统一规范与灵活差异相结合的征地办法,进一步规范征收实施行为。

From the levy perspective, the article compares and analyzes agencies, benchmark, categories, rate, payment entities and purposes of land value-added revenue distribution system of collective operational construction land transfer in Deqing, Pixian, Haicheng, Nanhai. It can be found in these four pilots unfair distribution of land value-added revenue, shortage of long effectiveness in levy categories and dramatic differences in levy rate . The article proposes that improving value-added revenue distribution system of collective operational construction land requires clarifying the theoretical understanding of collective operational construction land transfer, implementing the unified land expropriation with flexible differentiation, and standardizing levy behavior.