按权能分配农村集体土地增值收益论

【作者】 周跃辉；

【导师】 徐祥临；

【作者基本信息】 中共中央党校 ， 政治经济学， 2014， 博士

【摘要】 党的十八届三中全会明确提出：“建立兼顾国家、集体、个人的土地增值收益分配机制，合理提高个人收益。”这是党的文件从国家长远发展角度，对我国农村土地问题提出的具有战略性的指导思想。陈锡文等学者提出：我国经济社会发展中的核心问题是“三农”问题，而“三农”问题的核心是农村土地问题。本文认为：我国农村土地问题的核心是土地增值收益分配问题，即利益分配问题。客观地讲，当前我国因为土地征收、土地拆迁等产生的纠纷和矛盾，其根源就在于土地增值收益分配有失公平性。本文立论的落脚点是：构建我国农村集体土地增值收益分配新的长效机制，逐步改变农民在土地增值收益分配中占比过低的状况，真正维护农民权益，以达到提高农民收入的目的。本文的主题聚焦于“我国农村集体土地增值收益分配问题”，研究的背景是基于我国快速的城镇化进程，大量农村集体土地转为城镇建设用地，农村集体土地得到大幅增值，而农民和集体经济组织在增值收益分配中所占比例过低。本文在系统性梳理和总结学术界关于我国农村集体土地增值收益分配研究的基础上，对这一问题进行了较为细致而深入的研究。本文提出的核心观点是：基于产权分解理论、地租理论、分配理论等基础理论，构建“三权分离”的土地产权制度框架，以“按权能分配”的分配形式分配农村集体土地的增值收益总额，是构建我国农村集体土地增值收益分配长效机制的理想模式。本文首次提出的“按权能分配”理论，即在国民收入的分配中，各个产权权能主体以各自的权能获得国民收入的分配形式，这种分配形式适用于某项财产权利在实际中是被分解的情形。本文认为：“按权能分配”理论是继按劳分配、按需分配、按要素分配这三大分配理论之后的第四种分配形式，具有较强的理论创新性。实际上，按要素分配指的是按要素的所有权进行分配，从这个意义看，按权能分配是按要素分配的推广形式。关于“我国农村集体土地增值收益分配问题”主题，从整体上看，有两个最重要的问题需要分析清楚：第一个问题是农村集体土地增值收益的来源是什么，即各个参与价格增值或价值增值的利益主体之间是什么样的生产关系，是怎样实现土地增值的，这是研究土地增值收益分配的基础；第二个问题是农村集体土地增值收益分配遵循什么样的分配形式，即是以按需分配、按劳分配、按要素分配还是以其他的分配形式进行土地增值收益的分配。本文重点从土地增值收益分来源分析、土地增值收益测算模型、土地增值收益分配实证分析等角度为分析土地增值收益分配问题提供理论支撑，并结合我国实际情况，提出了“按权能分配”的具体分配形式，阐述了构建“三权分离”的土地产权权能制度框架、改革现有农村集体土地征收制度和征收程序、建立城乡统一的经营性建设用地市场等具体措施，以此来构建我国农村集体土地增值收益分配的长效机制。本文创新性地初步提出了“土地增值二元理论”、土地权能“三权分离”制度框架、“按权能分配”等理论范畴，并运用实证分析方法对我国农村集体土地增值收益分配格局进行了数理上的测算。根据本文测算结果，在现有征地制度、出让制度等制度框架背景下，本文所选取的23个省（市、自治区）2012年土地增值Ⅰ、土地增值Ⅱ和土地增值Ⅲ的平均水平分别为76.90元每平方米、584.20元每平方米和2435.00元每平方米，比例平均为2.4%、18.87%、78.65%。初步得出在三大土地增值收益环节中，开发商所得到土地增值最多，政府次之，农民最少。本文依据“按权能分配”理论认为：在土地产权“三权分离”的制度框架下，若土地承包者自己经营，则获得级差地租Ⅰ、级差地租Ⅱ和平均利润，集体经济组织获得垄断地租；若土地承包者转让给其他土地经营者，则土地承包者获得级差地租Ⅰ，即获得土地经营的超额利润部分。农村集体组织依靠土地所有权，获得绝对地租部分，而土地经营者则获得平均利润和级差地租Ⅱ。政府主要以税、费等形式参与土地增值收益的二次分配。若政府需要征收开发性项目用地，则必须在用途严格管制的前提下，通过城乡统一的用地市场，从农民和集体经济组织那里通过市场交易获得开发性项目用地。本文认为，这是构建我国新的农村集体土地增值收益分配机制的理想模式。在本文研究的基础上，值得进一步深入研究的问题还有：一是土地增值收益在各个主体之间的精确量化分析；二是土地增值收益的分配形式，基于本文创新性地提出“按权能分配”的分配形式是否具有科学性和可行性还需要进一步研究探讨；三是如何在现有的制度框架和政策措施等层面加以完善，真正推动城乡统一的经营性建设用地市场的建立；四是如何规范政府对土地增值的税费征收，加强政府参与土地增值收益的二次分配，以有效地破解“土地财政”等问题；五是如何看待“小产权房”、宅基地流转等具体问题，这本身是关于农村集体土地增值收益分配研究的一个不可忽略的领域，为了使论述主题更加集中，这些问题本文没有进行专门细化分析。当然，本文所提出的理论框架亦适应于分析这些问题。更多还原

【Abstract】 The Third Plenary Session of the Party’s eighteen clearly stated:"To establishboth national, rural collective and individual farmers value-added incomedistribution mechanism of land, especially, increase in personal income." This is afile from the National Party’s long-term development perspective, the issue of ruralland proposed strategic guiding ideology. Chen Xiwen, a famous scholars, hold that:China’s economic and social development in the heart of the problem is the"sannong" issues, while the core "sannong" issues of rural is the land issues. Thispaper argues that: the core of China’s rural land issue is the allocation of land valueincrement. Objectively speaking, this country because of land disputes and conflictsarising from demolition, which is rooted in the land value of the income distributionis unfair.This article focuses on the theme of " value-added distribution of income ofrural collective land question", the background study is based on the rapidurbanization process in China, a large number of rural collective land into urbanconstruction land, rural collective land to get significant value, while farmers andcollective economic organizations in the proportion of value-added distribution ofincome is too low.Therefore, this paper systematically collate and summarize the academicresearch base on the value-added distribution of income on rural collective land, onthis issue for a more detailed and in-depth study. This paper presents the key point is:the total value-added income property based on decomposition theory, theory ofrent, the basic theory of distribution theory, build a " separation of powers " in theinstitutional framework of land ownership, to " press the power distribution" formsof distribution of rural collective land allocation, is to build value-added income ofrural collective land allocation term mechanism ideal model. This article was firstproposed," according to the distribution of competence," the theory that thedistribution of national income, the power of each property subject to the respective power distribution in the form of access to the national income, this form applies toa distribution of property rights in practice is decomposed situation.On theme of “value-added distribution of income of rural collective land issues“, there are two most important issues need to be analyzed clear: The first question iswhat is the source of income of rural collective land value, which is the study ofland-based value-added income distribution; the second problem is that the ruralcollective land value increment allocated to follow what forms of distribution, that isaccording to need, distribution According to other forms of distribution or allocationof land value gains.This article focuses on the theme of “value-added income from the land ofsource” analysis. Land value increment calculation model, land value incrementallocated for the analysis of empirical analysis and other aspects of the problem ofland appreciation and income distribution to provide theoretical support, combinedwith China’s actual situation, put forward a “press power distribution” as specificforms of distribution, expounded on the “separation of powers” land property Rightsinstitutional framework to reform the existing system of rural collective impositionand collection procedures, the establishment of a unified operating construction landmarket and other specific measures to build rural collective land of appreciationlong-term mechanism of income distribution.This article innovatively initially proposed a “land value duality theory”, landpower “separation of powers” institutional framework,“according to the distributionof competence” category theory and empirical analysis of the use of rural collectiveland distribution pattern of China’s value-added benefits were mathematicalcalculations on.This paper estimates based on results of the institutional framework in thecontext of existing land requisition system, transfer system and so on, this articleselected23provinces (municipalities and autonomous regions) of land appreciationⅠ, land appreciationⅡ and land appreciation Ⅲ, average land value in2012was76.90RMB per square meter,584.20RMB per square meter and2435.00RMB persquare meter, the average ratio was2.4%,18.87%,78.65%. Preliminary results in the three aspects of land value increment revenue, the developer of the land to getthe most value, followed by the government, farmers at least.In this paper, based on “according to the distribution of competence” theory: Inthe land property “separation of powers” of the institutional framework, if the landwere self-employed contractor, the rural farmers will get differential rentⅡandaverage profit differential rent, the collective economic organizations to obtainmonopoly rents; If the land contract management rights were transferred to the land,the land Contractor obtains differential rent, that part of the land management reapexcessive profits.Meanwhile, the rural collective organizations rely on land ownership, access toabsolute rent parts and land managers were given the average profit and differentialrent. Government secondary distribution mainly in the form of participation in landvalue increment tax revenue, government expropriation of land in the public interestonly limited use of the land. If the government needs to impose the development ofland for the project, it must use control under strict preconditions, and trade througha unified land market. In this way, farmers and rural collective economicorganizations can directly control the supplier of the land. This paper argues that thisis an ideal model to build new value-added benefits of rural collective landallocation mechanism in China.On the basis of this study, there are still five important issues needed toresearch in the future: Firstly, accurate quantitative analysis of land value incrementbetween the various subjects; Secondly, the form of distribution based on land valueincome. The third issue is how to improve the institutional framework and policymeasures and other aspects, which order to establish a unified operating constructionland market in China; The fourth issue is how to regulate the government of the landvalue-added tax levied on strengthening secondary distribution of governmentinvolvement in land value-added benefits. The fifth issue is how to treat specificproblems of "limited property house", homestead, etc, which in itself is anon-negligible value of rural collective land income distribution studies. In order tomake a more focused discussion topics, the two issues is not base for specialized detailed analysis. In a word, the theoretical framework presented in this paper is alsoadapted to the analysis of these issues.更多还原