集体经营性建设用地土地增值收益分配:试点总结与制度设计

农村集体经营性建设用地土地增值收益调节金的法律性质不明,制度设计具有非正式性。土地增值收益分配试点实践中存在调节金征收比例差距较大、计征基数不确定、集体提留收益的用途未臻合理等问题。未来应将集体经营性建设用地入市和土地征收中的土地增值收益分配机制统一,建立兼顾国家、集体和个人的分配机制。在初次分配中以产权和市场调节为基础,政府通过税制参与二次分配。在入市环节,应增设集体土地入市所得税,对农村集体经营性建设用地入市所得进行征收。集体土地入市所得税属于所得税,为地方税,实行专款专用,用于农村基础设施、公益事业和土地开发等。在再转让环节,应对转让集体经营性建设用地使用权取得的增值额征收土地增值税。

Land Value Increment Distribution of Collective Operational Construction Land:Summary of Pilot Projects and Design of System

The legal nature of the land value increment adjustment fee for rural collective operational construction land is unclear, and the system design is informal. In the practice of land value increments distribution, there are some problems, such as the large difference in the proportion of adjustment fee collection, the uncertainty of the base of collection, and the unreasonableness of the use of collective retention income. In the future, we should unify the land value increments distribution mechanism in the transaction of collective management construction land and land expropriation, and establish a distribution mechanism that takes into account the state, the collective and the individual. Initial distribution should be based on property rights and market regulation. The government participates in the secondary distribution through the tax system. In the process of entering the market for the first time, the collective land transfer tax should be added to levy the income from the transaction of rural collective construction land. Collective land transfer tax belongs to income tax and local tax, and is used for rural infrastructure, public welfare and land development. In the retransfer link, the value added tax should be levied on the value added from the transfer of the right to use the collective operating construction land.