西南石油大学学报（社会科学版）2023，Vol.25Issue(6)：13-20,8.DOI:10.11885/j.issn.1674-5094.2023.03.22.01
调节土地资本化个人所得溢载中的政府责任
Land Capitalization,Individual Income Overloading and Government Responsibility:An Analytical Framework
摘要
Abstract
Land capitalization and its value-added distribution are promoting the process of China's modernization,and are a major distribution justice issue where various appeals,disputes and even conflicts meet.Land capitalization alleviates the problems of land idleness and local financial tension,and creates basic conditions for urbanization and industrialization.But there exist problems in land capitalization among which are individual income overloading,the primary distribution justice issue.The nature of land dividend and its essential attribute determine that individual income must be reasonably limited in the capitalization of land in contemporary China.In the realization mechanism of public interests,the government plays a natural role as a rule-maker and distribution corrector in improving the land capital operation.It is the responsibility of governments at all levels to strictly control the use of land,standardize the bidding,auction and listing system,improve the land collection procedures,establish a progressive tax system,and realize the sharing of land dividends.关键词
土地资本化/个人所得/政府责任/分配正义/资本逻辑Key words
land capitalization/personal income/government responsibility/distributive justice/capital logic分类
管理科学引用本文复制引用
张忠,陈第华..调节土地资本化个人所得溢载中的政府责任[J].西南石油大学学报（社会科学版）,2023,25(6):13-20,8.基金项目
福建省社会科学基金项目"共同富裕进程中良好社会心态培育机制优化研究"(FJ2022B143). （FJ2022B143）
