摘要
研究目的:针对“三权分置”下宅基地流转及经营性利用产生的土地增值收益,分析收益分配的理论依据及制度构造。研究方法:实证分析法和规范分析法。研究结果:在宅基地入市环节,农户依据宅基地使用权收益权能取得流转增值收益,农民集体依据集体所有权之收益权能参与收益分配;集体为成员提供共享利益构成其分配收益的合理边界。基于基础设施投入、产权交易服务以及再分配公平,政府应当通过税收方式参与二次分配。研究结论:为了保障集体和成员对宅基地流转增值收益的公平分配,立法应对集体分配收益的最低比例、用途、资金监管做出规定,同时赋予农村集体经济组织自治决议空间。宅基地入市环节应由农户缴纳所得税,再流转环节应当由转出方缴纳土地增值税,入市和再流转环节宅基地流入方均应缴纳契税。
The purpose of this study is to analyze theoretical foundation and institutional design of incremental revenue distribution from rural residential land transfers and use under the“tripartite entitlement system”reform.The research methods include empirical analysis and normative analysis.The results show that:in the process of initial rural residential land transfers,the rural households obtain incremental revenue based on the proceeds-seeking rights,and rural collective participates in incremental revenue distribution based on the proceeds-seeking rights of collective ownership.The rural collective provides sharing revenue to its members,which defines the legitimate boundary for its distribution of incremental revenue.Meanwhile,considering the infrastructure input,trading services for rural residential land transfers and redistribution fairness,the government should participate in the secondary distribution through taxation.In conclusion,it’s essential to make provisions for the minimum proportion,purposes,and fund supervision of incremental revenue distribution by rural collective,while granting autonom y space to rural collective econom ic organizations,to ensure fair distribution of incremental revenue among rural collective and its members.Income tax should be levied on rural households who transfer rural residential land initially.In the process of rural residential land transfers,incremental land revenue tax should be levied on the transferers.Additionally,deed tax should be levied on the transferees.
作者
刘恒科
LIU Hengke(Department of Law,Taiyuan Normal University,Taiyuan 030619,China)
出处
《中国土地科学》
CSSCI
CSCD
北大核心
2024年第6期50-57,65,共9页
China Land Science
基金
教育部人文社会科学研究一般项目“要素市场化配置改革导向下宅基地使用权流转的理论证成与制度构造研究”(22YJA820011)。
关键词
宅基地“三权分置”
宅基地流转
增值收益分配
“tripartite entitlement system”of rural residential land
rural residential land transfers
incremental revenue
distribution
