土地发展权与土地增值收益的分配

快速城市化过程中如何合理分配土地增值收益,是我国当前土地制度深化改革亟需处理的重大问题之一。通过研究土地发展权的知识源流和制度变迁过程,以及其与土地所有权、土地规划管制、征收补偿标准、公共利益(比如耕地保护)等问题之间的关系,可以发现,土地发展权是土地所有权的组成部分,土地规划管制是作为主权者的国家对土地发展权的干预和限制,而非土地发展权的来源。部分土地增值收益返还社会并无不当,因为土地增值的出现确实与诸多社会因素有关,但实现这一目标的方式应当符合比例原则。为此,在土地征收的过程中,土地增值收益的分配要实现从"国家垄断土地一级市场+低征高卖"方式向"市场价格补偿+合理征税"方式转变;在耕地保护、环境保护等公共利益的维护过程中,土地增值收益的分配要实现从"土地发展权国有化+建设用地指标管制"向"规划管制+发展权市场化交易"方式转变。

Land Development Right and Distribution of Land Value Increments

How to reasonably distribute land value increments in the process of rapid urbanization is one of the major issues urgently need to be dealt with in the current reform of the land system in China. An analysis of the knowledge source and institutional evolution of land development right and its relationships with land ownership, planning and regulation of land use, standard of compensation for the acquisition of land, and public interests (such as the protection of arable land) shows that land development right is a part of land ownership and that the planning and regulation of land use is the intervention in and restriction on land development right by the state, rather than the source of this right. It is not inappropriate to give some of the land value increments back to society because such increments are closely linked to various social factors. However, the means for achieving of this end must conform to the principle of proportionality. Therefore, in the acquisition of land, the mode of distribution of land value increments should be changed from that of "state monopoly of primary market of land+acquisition a low price and sell at high price" to that of "compensation at the market price+reasonable taxation". Similarly, in the process of upholding public interests, such as protecting arable land and the environment, the mode of distribution of land value increments should be changed from that of "nationalization of land development right+regulation of the quota of land for construction" to that of "regulation of planning+marketization of land development right".