经济与管理2025，Vol.39Issue(3)：19-26,8.
农村集体经营性建设用地入市实践审视与制度回应
Practice Review and Institutional Response to the Collectively Owned Operational Construction Land Entering the Market
摘要
Abstract
To promote the reform of the collectively owned operational construction land entering the market,responding to practical de-mands is the starting point,balancing interests is the key,and"pilot first,then promote"is the main path.From the perspective of the relationship between practical exploration and institutional construction,an analysis is conducted on practical practices that have not yet been recognized at the institutional level.The research shows that:Firstly,the adjustment of entering the market has broad applica-bility.To obtain institutional recognition,it is necessary to clarify the relationship between the adjustment of entering the market and the withdrawal of homestead land and the protection of arable land.Secondly,there is a consensus among the government to share the benefits of entering the market through taxation.The draft of the Land Value Added Tax Law provides feasible methods,and the intro-duction of the system should be accelerated.Thirdly,the construction of commodity residential buildings on collective land is constrain-ed by factors such as government willingness and the external environment,and currently does not have the conditions for comprehen-sive promotion.Fourthly,the construction of rental housing on collective land and how to compensate the farmers who lost land caused by the land entering the market have not yet formed mature experience,and further exploration is needed.Therefore,the process of in-stitutional construction should be accelerated to promote the transformation of mature experience into institutional achievements;the practical exploration efforts should be intensified,striving to form more reform achievements that can be promoted;the summary of pre-vious experience should be strengthened,and overall planning should be made to deepen reforms at the right time.关键词
集体经营性建设用地/入市途径/收益分配Key words
collectively owned operational construction land/the route of entering the market/income distribution分类
管理科学引用本文复制引用
岳永兵,刘向敏,丁琳琳..农村集体经营性建设用地入市实践审视与制度回应[J].经济与管理,2025,39(3):19-26,8.基金项目
自然资源部部门预算项目(121102000000180078) （121102000000180078）
中国农业科学院农业经济与发展研究所所级应急任务(10-IAED-SYJ-03-2024) （10-IAED-SYJ-03-2024）
