摘要
征地补偿与入市收益的失衡有违公平理念和规范要求,同时会在实践中导致诸多问题。法律制度供给不足、土地增值收益再分配机制缺失,是征地补偿与入市收益失衡的根源所在。征地与入市在土地用途、土地权属和土地价格形成机制等方面存在差异,影响收益分配的方式与比例。在协调逻辑上,应确立“相向而行”的协调思路,并按“产权+贡献”分配土地收益。在协调路径上,应建立集体土地入市和再流转增值收益税制,采用土地增值税的方式调节农民集体的入市收益;完善征地补偿标准,建立农用地、建设用地和未利用地一体化的区片综合地价制度。
The imbalance between the compensation for land acquisition and the revenue of collective-owned construction land marketization goes against the concept of fairness and regulatory requirements,and can also lead to many problems in practice.The insufficient supply of legal systems and the lack of a mechanism for re-distributing incremental land revenue are the root causes of the imbalance.There are differences between land acquisition and collective-owned construction land marketization in terms of land use,land ownership right,and land price formation mechanism,which affect the way and proportion of revenue distribution.In terms of coordination logic,a"walk toward the same goal"coordination approach should be established,and land rev-enue should be distributed based on"property rights+contributions".On the coordination path,it is neces-sary to use land value-added tax to regulate the revenue of collective-owned construction land marketization;Improve the compensation standards for land acquisition and establish a integrated district land price system that integrates agricultural land,construction land,and unused land.
作者
周涵睿
徐键
ZHOU Hanrui;XU Jian(Shanghai University of Finance and Economics,Shanghai 200000,China)
出处
《河南工业大学学报（社会科学版）》
2023年第4期110-118,共9页
Journal of Henan University of Technology:Social Science Edition
基金
国家社会科学基金重大项目(18VSJ040)
中央高校基本科研业务费专项资金资助(CXJJ-2022-201)。
关键词
征地补偿标准
集体经营性建设用地
增值收益分配
区片综合地价
compensation standards for land acquisition
rural profitable construction land
incremental land revenue distribution
integrated district land price
