当代经济管理2018，Vol.40Issue(3)：41-45,5.DOI:10.13253/j.cnki.ddjjgl.2018.03.008
集体经营性建设用地入市增值收益分配探讨——以农村土地制度改革试点为例
Discussion on Value-added Income Distribution of Collective Operational Construction Land's Entering the Market——Taking the Pilot Reform of Rural Land System as Example
岳永兵 1刘向敏2
作者信息
- 1. 中国地质大学(北京),北京100083
- 2. 中国国土资源经济研究院,北京101149
- 折叠
摘要
Abstract
This paper expounds the source of land value-added income and the distribution bodies of value-added income. Taking the reform of rural land system as example, the practice and enlightenment of land value-added income in the distribution between the state and the collective and within the collective are summarized. Then the paper analyzes the necessity and feasible ways of allocating land value-added income between collective and collective after the increment of collective construction land entering the market. The proposals to establish a distribution mechanism for value-added income are put forward from five aspects, among which are improving the project of taxes and fees for collective construction land entering the market, making clear the value-added income adjustment tax and tax payment base, determining the proportion of income distribution among different subjects.关键词
增值收益/集体经营性建设用地/调节金/改革试点Key words
value-added income/collective operational construction land/adjustment funds/reform pilot分类
管理科学引用本文复制引用
岳永兵,刘向敏..集体经营性建设用地入市增值收益分配探讨——以农村土地制度改革试点为例[J].当代经济管理,2018,40(3):41-45,5.
