摘要
研究目的:厘清土地征收与集体经营性建设用地入市增值收益失衡的法理渊源及改革旨向,探索提出二者收益平衡的制度设计方案。研究方法:规范分析与实证分析相结合。研究结果:土地征收与集体经营性建设用地入市收益的平衡难题,反映了长期以来中国城乡二元割据的对立困境。"转权获利"与"保权获利"形成的地权权属差异、公私立场下市场价值的形成与认定偏差是影响土地增值收益平衡分配的法理渊源。研究结论:统筹推进土地征收与集体经营性建设用地入市,需要坚持城乡融合发展、同地同权、地利共享的改革旨向,协调市场调节和政府规制两种手段,建立国有建设用地与集体建设用地一体化的国土空间规划体系,架构城乡统筹、公平统一的基准价形成机制,构建以土地增值税为基础、政府优先购买为保障的多样化收益平衡调节机制,建立统一的建设用地使用权期限届满处置机制。
The purposes of this paper are to clarify the legal origin and reform purpose of the imbalance between land acquisition and the incremental land revenue of collective-owned construction land marketization,and to explore the institutional design scheme of interest coordination.The methods of normative analysis and empirical analysis were employed.The results show that the problem of balancing the revenue of land acquisition and collective-owned construction land marketization reflects the dilemma of urban-rural dual system for a long time.The jurisprudential origin of the balanced distribution of incremental land revenue is the differences of the land ownership right formed by"benefiting from transferring right"and"benefiting from protecting right",and the deviation of formation and recognition of market value under the public-private position.In conclusion,in order to promote the reform of land acquisition system and collective-owned construction land marketization,we should adhere to the reform goal of urban-rural integrated development,the equal property rights of state-owned and collective-owned land and land revenue sharing,coordinate the two means of market and government regulation,establish the land spatial planning system of the integration of state-owned and collective-owned construction land,construct the benchmark price formation mechanism of urban-rural integration and equality,build a diversified revenue balance adjustment mechanism based on incremental land revenue tax and guaranteed by the government’s priority purchase,and establish a unified disposal mechanism for the expiration of construction land use right.
作者
胡大伟
HU Dawei(Law School,Zhejiang University City College,Hangzhou 310015,China;Zhejiang University of Water Resources and Electric Power,Hangzhou 310018,China)
出处
《中国土地科学》
CSSCI
CSCD
北大核心
2020年第9期10-16,23,共8页
China Land Science
基金
司法部法治建设与法学理论研究部级科研项目(18SFB5005)
浙江省软科学研究计划项目(2019C35015)
浙江省高校思想政治理论课名师工作室专项。
关键词
土地法学
土地制度改革
收益平衡
统筹推进
征地
入市
land law
land institution reform
revenue balance
coordination and promotion
land acquisition
marketization
