集体经营性建设用地入市收益分配:理论、原则与优化路径

Income Distribution of Collective Management Construction Land:Theory,Principle,and Optimization Path

收益分配改革是集体经营性建设用地入市改革的中心工作。根据马克思土地产权理论揭示的土地财产收益分配的一般规律,我国集体经营性建设用地入市收益分配有其特有的顺序和内在机理。改革应坚持统筹征收和入市增值收益分配之间的协调,有效平衡各相关参与主体的利益,坚持市场化、法治化和民主化,以及农业提效、农民创收和农村发展等基本原则,沿着以规范的税收方式调节入市收益分配比例、建立不同微观参与主体之间的利益平衡机制、有效平衡集体经济组织与其成员之间的利益关系等路径进行优化。

The reform of income distribution is the central work of the reform as the collective commercial construction land enters into the market.According to the general law of land property income distribution revealed by Marx’s land property theory,the income distribution of China’s collective management construction land,as entering into the market,has its unique sequence and internal mechanism.The reform should adhere to the coordination between the overall collection and the income distribution of value-added in the market,effectively balance the interests of relevant participant,and adhere to the basic principles such as marketization,legalization,and democratization,as well as the principles of agricultural efficiency improvement,the improvement of the peasants’income,and the rural development.The reform should be optimized along the following paths:adjusting the distribution proportion of the income in the market by the standardized taxation,establishing the interest balance mechanism among the different micro-participants,and effectively balancing the interest relationship between the collective economic organizations and their members.