[1]周小平,冯宇晴,余述琼.集体经营性建设用地入市收益分配优化研究——以广西北流市的改革试点为例[J].南京农业大学学报(社科版),2021,21(02):116-125.
　ZHOU Xiaoping,FENG Yuqing,YU Shuqiong.On Optimization of Land Income Distribution in Transaction of Rural Commercial Collective-owned Construction Land: A Case Study of the Reform Pilot in Beiliu City[J].Journal of Nanjing Agricultural University(Social Science),2021,21(02):116-125.
点击复制

集体经营性建设用地入市收益分配优化研究——以广西北流市的改革试点为例()
分享到：

南京农业大学学报（社科版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
21
期数:
2021年02期
页码:
116-125
栏目:
土地问题
出版日期:
2021-02-20

文章信息/Info

Title:
On Optimization of Land Income Distribution in Transaction of Rural Commercial Collective-owned Construction Land: A Case Study of the Reform Pilot in Beiliu City
作者:
周小平1;  冯宇晴1;  余述琼2
1. 北京师范大学 政府管理学院, 北京 100875;
2. 国家自然资源督察广州局, 广东 广州 510030
Author(s):
ZHOU Xiaoping1;  FENG Yuqing1;  YU Shuqiong2
关键词:
土地收益分配; 集体经营性建设用地; 国有土地出让; 北流市
Keywords:
Land Income Distribution; Transaction of Rural Commercial Collective-owned Construction Land; State-owned Land Transfer; Beiliu City
分类号:
F301.1
摘要:
合理平衡集体经营性建设用地入市收益是入市工作有序落实的关键，也是促进城乡统一建设用地市场的基础。通过统一入市与出让土地价值内涵和核算口径，以广西北流市为例，采用剩余法和成本法核算不同研究单元和区位类型的收益分配，对比分析入市与出让的土地收益分配差异，剖析入市收益分配的特征与问题。结果表明：（1）因入市的市场化程度较低，入市土地总价值低于出让土地总价值，导致可分配资金难以保障分配需求；（2）入市成本核算不规范，导致入市过程成本低于出让过程成本；（3）入市的农民集体收益高于或等于出让的农民集体收益，入市的政府收益低于出让的政府收益，这"一高一低"的分配格局存在一定合理性。由此提出收益分配优化建议：在强化市场引导和规范成本管理的基础上，坚持"一高一低"的分配格局，保障农民集体的产权收益；坚持可操作性原则，动态对标出让模式，保障两种模式下收益分配的大体平衡，进而由各地根据实际情况确定具体分配比例；此外，以入市总价值扣除过程成本为收益分配基数，优先保障农民集体收益。
Abstract:
Reasonably balancing the land income distribution in the transaction of rural commercial collective-owned construction land(TRCCCL) is the key to the orderly implementation of its work, and is also the basis for promoting the construction of a unified urban and rural construction land market. Taking Beiliu City as an example, through unifying the value connotation and accounting caliber of TRCCCL and state-owned land transfer(SLT), the surplus method and cost method were adopted to calculate the income distribution in different research units and locations. Besides, the differences in land income distribution between TRCCCL and SLT were compared and analyzed. Also, the characteristics and problems of income distribution of TRCCCL were analyzed. The results showed that:(1) The total value in TRCCCL is lower than that in SLT because of the incomplete marketization in TRCCCL. As a consequence, the total capital is not enough to distribute between the farmer, collective and government. (2) The process cost in TRCCCL is lower than that in SLT because of the non-standard cost accounting in TRCCCL. (3) The income of farmer and collective in TRCCCL is higher than that in SLT in urban areas, however, the two are almost the same between TRCCCL and SLT in rural areas. The income of the government in TRCCCL is significantly lower than that in SLT. The distribution pattern of "farmers get more and the government gets less" is reasonable to some extent. Therefore, the optimization suggestions of income distribution are made. It is supposed to improve the income distribution management from three aspects on the basis of strengthening market guidance and improving cost management. First, adhere to the distribution pattern of "farmers get more and the government gets less", so as to safeguard the property rights of farmers. Second, according to the principle of operability, use SLT as a reference dynamically and guarantee the general balance of land income distribution in the two patterns. Regarding to the fact, the government should determine the standard of income distribution in TRCCCL flexibly. Third, the income of farmer and collective should be given priority to by taking the total market price which excludes the process cost as the basis of income distribution.

参考文献/References:

[1] 盖凯程, 于平. 农地非农化制度的变迁逻辑:从征地到集体经营性建设用地入市[J]. 农业经济问题, 2017(3):15-22.
[2] 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(3):41-45.
[3] 王湃, 刘梦兰, 黄朝明. 集体经营性建设用地入市收益分配重构研究——兼与农村土地征收制度改革的对比[J]. 海南大学学报(人文社会科学版), 2018(5):77-85.
[4] 吴昭军. 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[J]. 法学杂志, 2019(4):45-56.
[5] 陈红霞. 集体经营性建设用地收益分配:争论、实践与突破[J]. 学习与探索, 2017(2):70-75.
[6] 陈健. 集体建设用地流转及其收益分配机制[J]. 改革, 2008(2):147-150.
[7] 杨雅婷. 农村集体经营性建设用地流转收益分配机制的法经济学分析[J]. 西北农林科技大学学报(社会科学版), 2015, 15(2):15-21.
[8] 王贝. 农村集体建设用地地租地价与收益分配研究[J]. 经济体制改革, 2014(5):87-91.
[9] 王文, 洪亚敏, 彭文英. 集体建设用地使用权流转收益形成及其分配研究[J]. 中国土地科学, 2009, 23(7):20-23,65.
[10] 王小映. 论农村集体经营性建设用地入市流转收益的分配[J]. 农村经济, 2014(10):3-7.
[11] 刘元胜,胡岳岷. 农民权益:农村土地增值收益分配的根本问题[J]. 财经科学, 2017(7):1-9.
[12] 邱芳荣, 靳相木, 赵旭. 土地增值收益如何分配——以浙江省德清县经营性建设用地入市实践为例[J]. 中国土地, 2017(11):21-23.
[13] 陈阳. 集体经营性建设用地入市土地增值核算原理及技术方法研究[D]. 杭州:浙江大学, 2018.
[14] 胡枭. 集体土地现状价值测算研究——以北京市朝阳区为例[J]. 北京社会科学, 2014(1):10-18.
[15] 陆剑, 陈振涛. 集体经营性建设用地入市改革试点的困境与出路[J]. 南京农业大学学报(社会科学版), 2019, 19(2):112-122,159.
[16] 黄砺. 基础性制度约束与农地产权改革争论:基于制度分层的研究视角[J]. 南京农业大学学报(社会科学版), 2016, 16(3):90-100,159.
[17] 马秀鹏, 陈利根, 朱新华. 农村集体建设用地使用权流转的法经济学分析[J]. 南京农业大学学报(社会科学版), 2008,8(2):63-68.
[18] 程久苗. 农村集体建设用地流转制度的创建及相关问题的思考[J]. 南京农业大学学报, 2002,25(3):89-94.
[19] 吕宾, 杨景胜. 农村集体经营性建设用地入市收益分配探析[J]. 中国国土资源经济, 2017(8):19-22.
[20] 梁流涛, 李俊岭, 陈常优, 等. 农地非农化中土地增值收益及合理分配比例测算:理论方法与实证——基于土地发展权和要素贡献理论的视角[J]. 干旱区资源与环境, 2018(3):44-49.
[21] 李亚风. 集体经营性建设用地入市对土地征收制度的影响及联动改革[D]. 杭州:浙江大学, 2015.
[22] 谢保鹏, 朱道林, 陈英, 等. 土地增值收益分配对比研究:征收与集体经营性建设用地入市[J]. 北京师范大学学报(自然科学版), 2018(3):334-339.
[23] 周应恒, 刘余. 集体经营性建设用地入市实态:由农村改革试验区例证[J]. 改革, 2018(2):54-63.
[24] 杨庆媛, 杨人豪, 曾黎, 等. 农村集体经营性建设用地入市促进农民土地财产性收入增长研究——以成都市郫都区为例[J]. 经济地理, 2017(8):155-161.
[25] 何芳, 龙国举, 范华, 等. 国家集体农民利益均衡分配:集体经营性建设用地入市调节金设定研究[J]. 农业经济问题, 2019(6):67-76.

相似文献/References:

[1]陆剑,陈振涛.集体经营性建设用地入市改革试点的困境与出路[J].南京农业大学学报(社科版),2019,19(02):112.
　LU Jian,CHEN Zhentao.Pilot Reform of Collective Operation Land for Construction: Difficulties and Solutions[J].Journal of Nanjing Agricultural University(Social Science),2019,19(02):112.
[2]陆红,陈利根,李思玟.集体经营性建设用地的政府优先购买权:障碍及实现路径[J].南京农业大学学报(社科版),2023,23(01):135.
　LU Hong,CHEN Ligen,LI Siwen.Municipality’s Preemption Right in the Market of Collective Operating Construction Land:Disorder and Realization Path[J].Journal of Nanjing Agricultural University(Social Science),2023,23(02):135.

备注/Memo

备注/Memo:
收稿日期:2020-06-13。
作者简介:周小平,女,北京师范大学政府管理学院教授,博士生导师;冯宇晴,女,北京师范大学政府管理学院硕士生;余述琼,男,国家自然资源督察广州局,博士。
更新日期/Last Update: 1900-01-01