Comparative Study on Property Income of Farmers in Shaanxi Province

According to statistic data of Shaanxi Province during 1997 to 2010,I conducted a comparative analysis on farmers' property income from region,urban and rural factors and structure,established regression model,and studied the relationship between farmers' property income and gross income.Results show that the growth of average property income of farmers in Shaanxi Province is clearly slow,and the gap is widening from the average national level;except 2001 and 2002,the average property income of urban and rural residents of Shaanxi Province kept a great difference;the proportion of rural residents' property income is very small,basically not higher than 3%;there is a significant correlation between the property income and gross income of farmers in Shaanxi Province.Energetically developing rural economy and increasing farmers' property are favorable to growth of farmers' property income.

Research on Farmers' Property Income in Jiangsu Province

Relying on the statistics,the property income status of Jiangsu Province is expounded.In the first place,farmers' property income takes a low proportion to the total income for its small cardinal number;in the second place,although farmers' property income has increased continuously,the growth fluctuates;in the third place,the growth tempo of farmers' property income is faster than the growth tempo of net income;in the fourth place,per capita property income of farmers is obviously lower than that of urban residents.The reasons that affect the property income of farmers in Jiangsu Province are analyzed,which cover low income level of rural residents,imperfect land system,imperfect rural financial system,imperfect rural housing system and imperfect rural social security system.On the basis of the above analysis,the targeted measures on improving the property income of farmers in Jiangsu Province are put forward.Firstly,the government should improve farmers' income and lay solid foundation for property income;secondly,the government should clarify land property rights and explore the land transfer situation;thirdly,the government should accelerate rural financial system reform and perfect rural financial system;fourthly,the government should vigorously implement the transfer of houses in rural collective residents and perfect rural housing rent market;fifthly,the government should promote the reform of rural social security system and solve farmers' worries.

A Conceptual Framework for Commercial Property Price Indexes

The paper studies the problems associated with the construction of price indexes for commercial properties that could be used in the System of National Accounts. Property price indexes are required for the stocks of commercial properties in the Balance Sheets of the country and related price indexes for the land and structure components of a commercial property are required in the Income Accounts of the country if the Multifactor Productivity of the Commercial Property Industry is calculated as part of the System of National accounts. The paper suggests a variant of the capitalization of the Net Operating Income approach to the construction of property price indexes and uses the one hoss shay or light bulb model of depreciation as a model of depreciation for the structure component of a commercial property.

新一轮财税体制改革中税制变革的主要任务

税收制度的规范性和科学性直接影响税收基础性、支柱性和保障性作用的发挥。新一轮财税体制改革中的税制变革,是要进一步增强现代税收制度在财力保障、资源配置和促进公平等方面的功能。为此,本文建议新一轮财税体制改革需着力完成建立数字税收体系、完善商品税体系、优化所得税体系、推动构建财产税体系和规范税收优惠体系等五方面的主要任务。

数字金融发展如何影响家庭财产性收入及其分配?

数字金融的蓬勃发展对中国家庭的金融决策产生了重要影响。本文通过实证方法研究数字金融发展对于家庭财产性收入及其分配的影响,结论如下:首先,数字金融发展能够促进家庭财产性收入的增加和收益率的提高,在利用工具变量法控制内生性之后的结果仍然显著。这种促进效应在农村地区更加显著,表明了数字金融发展的普惠性和包容性。从子指数来看,对家庭财产性收入促进作用较大的是使用深度指数和数字化程度指数,以及使用深度指数下的投资指数。其次,数字金融发展对家庭各项财产性收入的影响不一致:促进了股票投资、互联网理财、人寿保险的收益,挤出了基金投资收益和金融理财产品收益。机制分析的结果表明,数字金融发展通过缓解金融抑制和提高家庭金融知识两种机制促进了家庭财产性收入的增长。最后,利用无条件分位数回归,发现数字金融的发展能够缩小财产性收入差距和收益率的差距。

收入分配视角下唐宋之际两税法的制度变迁及启示

两税法改革开启了“以资产为宗”的新格局,其税制层面的公平性较“以人丁为本”的租庸调制有了明显改进,但政策实践中的赋税不均问题却依然突出。与此同时,“田制不立”和“不抑兼并”成为新的政策取向:一方面,土地交易更加活跃,土地占有趋于集中,富民阶层崛起;另一方面,租佃关系愈加发达,人身依附关系松弛,农民获得更多自由,在一定程度上促进了社会生产力的提高和农商经济的繁荣。当然,富民阶层存在着逃避赋税的强烈动机,而获得更多自由的农民在生产生活上也面临更大的风险。所以,国家需要采取土地清丈和建立以贫民下户为重点的因灾减免救济制度等措施来解决赋税不均问题。历史经验表明,在一定条件下,完备的产权保护制度与税收发挥调节收入分配作用是可以相兼容的,关键在于保护民众发展生产和创造财富的积极性的同时,采取有力措施来维护和落实税收公平原则。

安阳市农村居民财产性收入增收路径研究

提高农村居民财产性收入,对于实现乡村振兴,缩小城乡差距,实现共同富裕目标都有重要的意义。通过实地调查和查找相关数据文献,运用描述性统计方法,发现受安阳市农村居民整体收入水平低、年龄结构不合理、受教育程度普遍较低、理财知识和理财产品匮乏、农户持有的收益性财产数量有限以及土地流转机制尚不完善等因素的影响,城乡居民之间、农村居民地区之间可支配收入差距较大,农村居民财产性收入占比较低、增速较慢、收入来源单一。为了提高农村居民财产性收入,应当优化农村产业结构,鼓励农户自主创业,加强对农民的教育培训,创新农地和宅基地流转方式,加快农村信息化建设和完善农村金融市场。

有限责任公司股东离婚时的股权分割问题研究

隐名股东说、股权利益分离说在应对有限责任公司股东离婚而导致的股权分割问题之时均将股权视为可分之利益或者基于隐性身份可予以直接让渡;而司法裁判实务中虽注重股权的人身性,但直接分割方案的采纳却最终实现了与理论界策略的殊途同归。股权作为独立的民事权利,自应成为包含人身性和财产性的不可分割之整体。涉及股权于离婚之时可划分的财产利益应包含三个部分:夫妻双方在婚姻期间购买股权的价款、股权在婚后产生的收益以及未来一定年限内可产生的预期性财产收益。股权的资本性决定了其自身的增值性,而实际致使双方争议的利益焦点为第三部分的“可预期性财产收益”;作为财产性争议所依托的人身性可明确为夫妻仅一方为公司之股东。基于此,在划分可预期性财产收益之时,首先应尊重夫妻之间的意思自治,由双方协商在公司存续期间于未来一定年限内按比例分配股权所得收益;双方协商不成之时,由人民法院参考相关因素判决股权收益于未来一定年限之内的具体分配期间及比例。

数字乡村建设对农村家庭增收的作用机制——基于县域数字乡村指数与中国家庭追踪调查的匹配数据

促进农村家庭增收,是全面推进乡村振兴的落脚点,关乎全社会共同富裕能否顺利实现。通过将县域数字乡村指数与中国家庭追踪调查(CFPS)数据进行匹配,从微观视角探究数字乡村建设对农村家庭增收的作用机制。基准回归结果表明,数字乡村建设对农村家庭增收有显著的正向促进作用。从收入构成上看,数字乡村发展显著增加农村家庭工资性收入、经营性收入与财产性收入,降低转移性收入。机制分析表明,数字乡村建设通过促进农村居民就业增加农村家庭工资性收入;通过促进家庭创业增加其经营性收入;通过加快农村资源变资产增加其财产性收入。异质性分析发现,不同地域、不同特征的农村家庭从数字乡村建设中获利各异。经济发展水平较高地区的农村家庭、低收入农村家庭及高学历农村家庭增收效果越显著。因此,提出深入实施数字乡村发展行动,加快农业农村数字技术应用,为农村家庭增收奠定数字化基础。

How Can Chinese Farmers' Property Income Be Improved?A Population-Land Coupling Urbanization Mechanism

Balancing urban and rural development is an important political goal in China.The failure of rural land privatization has led to a low level of rural economic development and a vast property income gap between citizens and farmers.This paper illustrates the reasons for property income inequality from the perspective of the land tenure system and the dualistic household registration system.After evaluating the segmentation of the rural land market and the rigid nature of rural land assets,a population-land coupling urbanization mechanism is proposed.The paper argues that China s land property system has externalized a high degree of geospatial and social urban and rural intertwinement.Major reform of the rural land property rights system is required to correct the situation(further development of the social security system and stable urbanization)and to increase property income potential for farmers.

集体经营性财产收益权量化的困境与破解之策

早期的集体经营性财产股份合作以“股”指向资产份额为底层逻辑,随着改革的深入遭受了实质性违反公有制的质疑,并陷入“股”之定性和权能困境。改良后的集体经营性财产收益权量化明确否定了“股”之资产份额属性,但面临量化对象与作用范围错位、量化理论依据不足等问题。农村集体经济组织分配集体财产收益的方式,应当以集体统筹提供服务和福利为主,以向成员个人分红为辅,前者之经费应当通过提取公积公益金的方式优先保障,并充分发挥此种方式“扶弱奖能”的作用。鉴于法理依据不足,农村集体经济组织没有必要进行收益权量化,在无足够充分且正当的理由推翻时,剩余可分配收益按人头平均分红是最不具争议和最经济的做法。

数字金融发展与老年人群金融风险资产投资

利用中国健康与养老追踪调查(CHARLS)数据与北京大学数字普惠金融指数,本文研究了数字金融发展对我国老年人群金融风险资产投资行为的影响。研究发现,数字金融发展能够显著提升我国老年人群投资金融风险资产的概率和金额,进而有助于提高其财产性收入。数字金融发展对于受教育程度较高、居住于城镇和东部地区的老年人群具有更大的促进作用,这表明相关影响可能受限于“数字鸿沟”。此外,本文还发现数字金融发展所导致的金融服务便利性的提升、老年人群信息获取渠道的多元化以及个体风险偏好水平的上升是潜在作用机制。基于研究发现,本文建议继续推进我国数字金融发展,在弱势老年人群中推广和普及数字金融服务,同时有针对性地加强对老年人群的金融教育。

集体经营性建设用地入市收益分配:理论、原则与优化路径

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。

Review of research on property income in China

In recent years,the property income of Chinese residents has increased rapidly.However,a huge gap in property income has emerged and its effect on the total income inequality has become evident.Thus,the study on property income is of great significance.This article reviews and evaluates the existing literature on property income in the aspects of its estimation,characteristics,functions,causes and dynamic evolution.We also try to point out possible directions for future research.

An analysis of property income of households in China--A comparative study among China,the United States and Japan

Based on international comparison,this paper finds that the excessively low share of property income is a main cause for the low share of resident income in national income in China.During the past two decades,the average share of resident income in the primary distribution of national income in China is 25.32% and 16.76%,the share of property income is 15.62% and 3.36% and the share of labor remuneration is 12.84% and 12.77%,which are all lower than that of the United States and Japan respectively.Structural decomposition of national income distribution in China,the United States and Japan indicates that excessively low return on investment(ROI)of is the primary cause for excessively low property income in China.Contrary to economic logic,ROI in China has been lower than that in the United States and Japan where capital is more adequate for the past decade.After all,the excessively low real interest rate due to interest rate control is the primary cause for excessively low property income in China,while the lack of financial products caused by financial market access restrictions also restrains the growth of property income in China.

基于金融发展视角居民的财产性收入增长路径研究

提高居民财产性收入,被视为“十四五”期间推动我国居民收益上升的关键策略。文章从金融发展视角出发,研究了金融进步对居民财富增值的影响力,探讨了两者之间的关系。研究发现,当金融机构的体量持续扩张、市场结构日益优化、运营效能逐步增强时,居民财富状况会同步得到改善。基于此,结合居民的现实情况,从金融制度建设、金融素养水平提升以及保护居民的财富积累等角度提出了提高居民财产性收入的对策建议。

数字普惠金融对家庭财产性收入的影响研究

家庭财产性收入逐渐成为提高居民收入的重要增长点,数字普惠金融对家庭财产性收入的影响及其城乡、地区异质性值得关注。本文采用北京大学数字普惠金融指数宏观数据和中国家庭金融调查(CHFS)2019年的微观数据,探讨了数字普惠金融对家庭财产性收入的影响。研究结果表明:数字普惠金融能够显著促进家庭财产性收入规模的扩大,这一作用是通过促进家庭参与金融市场来实现的;数字普惠金融对家庭财产性收入的促进作用存在城乡和地区异质性,表现为对农村和中西部地区的促进作用更强;家庭金融关注度越高,越有利于发挥数字普惠金融对家庭财产性收入的促进作用。

基于产权制度改革的财富结构变迁与“湿地”生态实现路径

财产性收入是居民财产增值、财富增加的有效途径,是判断财富生态发展的重要标尺。良性的财富生态应体现“湿地”特征,呈现“橄榄型”社会结构。随着产权制度变革,我国财富结构发生了巨大改变,财权逐步向更为微观的产权主体转化,通过产权分享,增加中低收入人群的财产性收入,逐步实现财富分享,进而形成财富“湿地”。在实现路径上,需要从群体人数最多、最需要扶持和发展的农村居民财产性收入增长入手,合理界定中产群体划定标准、持续推进大众创业和万众创新、大力发展中小企业、深化农村土地三权分置改革、构建“产权链+供应链”股权共享平台,以塑造和谐稳定的财富“湿地”生态系统。

农村集体经济组织财产制度构建的法律问题探究

财产制度是农村集体经济组织法人地位确立和完善的核心。从财产构成来看,农村集体经济组织实质上存在以土地所有权等资源性资产为基础和以财政直接补助形成的财产为基础的两类不同形态。资产“三分法”意味着集体经济组织对不同财产享有不同权利。兼顾集体经济组织公有制财产的所有者和财产经营管理者双重身份,需要区分不同的财产类型赋予经营性资产等以债务清偿能力,并防止滥用财产权利损害集体成员利益。集体财产收益分配关系确立的核心是集体成员资格的明确界定,复合型的成员资格界定规则符合法律逻辑和现实需求。股份化的收益分配关系不利于成员参与,应当完善按股分配和按劳分配相结合的分配制度。

国内高校、科研院所知识产权转化收益分配问题与对策研究

知识产权转化收益分配改革是破解国内高校、科研院所知识产权转化率偏低的一个重要途径。本文以纳入科技部“科技成果转化年度报告系统”的1433家高校、2121家科研院所为研究对象,梳理总结2016—2020年国内高校、科研院所通过转让、许可、作价投资转化知识产权的收益分配现状、存在的问题,并提出对策建议。