【摘要】 基于对国内外相关领域重要研究成果的检索,对土地增值管理问题进行了系统总结。土地增值的本质是外部性经济,税收、产权界定和行政管制是普遍使用的土地增值政策管理工具。我国土地增值管理中的突出问题表现在征地补偿标准过低、土地租税费体系不合理,其根源在于土地产权界定的不清晰,改革措施包括完善产权制度、理清土地租税费关系、完善税收征管体系等。未来应加强对土地增值收益分配和管理的实证分析、分类研究、系统分析和理论创新研究。更多还原

【Abstract】 An overview of land value increment management is given based on the review of related literatures. Approaches of land taxation,land property right definition and governmental regulations are usually applied in land value increment management based on its nature of external economies effect. The key problems in this area in China are associated with the low compensation standards in land expropriation,unclear land property right and irrational land rent / taxation / fee system,the measures for the problems include land property right institution reform, the adjustment of land rent / taxation / fee system,and the improvement of land taxation management. The empirical analysis,classifical and systematic research and theoretical exploration should receive more attentions in the future.更多还原