集体经营性建设用地入市流转收益分配制度的完善

Study on the Improvement of Income Distribution System of Collective Operating Construction Land Transfer into the Market

随着农村集体经营性建设用地与国有土地同等入市,其产生的土地增值收益如何分配以及政府是否应当参与增值收益的分配是当前学界的讨论焦点。“公私兼顾”论体现出政府参与增值收益分配的重要性,同时,当前政府以调节金为手段参与增值收益分配的不合理问题和拟取消调节金以土地增值税代替这一策略存在的现实困境。构建兼顾国家、集体以及个人的土地增值收益分配机制应通过兼顾公平效率、规避税负相差过大现象、鼓励集体建设用地流转以及促进城乡一体化土地市场建设为导向的顶层设计,制定税收策略和完善税收制度,以税收征收来合法有序的落实。

With the rural collective operating construction land entering the market equally with the state-owned land,how to distribute the land value-added income and whether the government should participate in the distribution of value-added income are the focus of discussion in the current academic circles.The theory of"giving consideration to both public and private"reflects the importance of the government's participation in the distribution of value-added income.At the same time,it points out the unreasonable problem of the current government's participation in the distribution of value-added income by means of adjustment fund and the practical dilemma of the strategy of canceling the adjustment fund and replacing it with land value-added tax.To build a land value-added income distribution mechanism that takes into account the state,collectives and individuals,we should formulate tax strategies and improve the tax system by taking into account fairness and efficiency,avoiding the phenomenon of excessive tax burden difference,encouraging the circulation of collective construction land and promoting the construction of urban-rural integrated land market.