【作者】 张建军；

【导师】 谭术魁；

【作者基本信息】 华中科技大学 ， 土地资源管理， 2020， 博士

【摘要】 土地是最基本的生产要素。在我国现行法律制度下,农地征收是扩大城市建设面积的主要合法途径之一。进入21世纪以来,我国经济社会快速发展,每年大量的农地通过征收转为建设用地进行开发利用,为我国城镇化、工业化发展提供了用地保障。同时,随着土地有偿使用制度改革的深入推进,加快了土地从资源向资产、资本的转变,农地在征收、出让和开发过程中形成的巨额增值收益为经济建设提供了充足资金支撑。随着近年来房价、地价快速上涨,农地征收增值收益分配各相关利益主体所得增值收益存在较大差距,引发一系列社会矛盾和问题。基于这样的背景,本研究以我国农地征收增值收益分配为命题展开系统研究。本研究首先界定基本概念,对拟运用的按要素贡献分配理论、土地产权理论、地租理论、效率公平理论、博弈论等进行概述,并阐释各理论在农地征收增值收益分配中的具体运用;然后从农地征收增值收益分配客体和主体、分配过程、分配关系等方面,分析农地征收增值收益的形成原理,研究农地征收增值收益的分配机制;在此基础上,运用全国和省级层面的宏观数据,对农地征收增值收益分配中各相关主体的分配状况进行实证分析,并对分配差距进行原因分析;进而从制度因素、经济因素和社会因素三个维度对农地征收增值收益分配的影响因素进行剖析,并运用解释结构模型对各影响因素的相互关系及重要程度进行探讨;最后,结合理论分析和实证结果,从农地征收增值收益初次分配和再次分配的角度,围绕农民(集体)、地方政府和开发商合理分配土地增值收益的目标,提出农地征收增值收益分配的改革建议。主要研究结论包括:(1)我国农地征收增值收益分配过程主要包括征收—出让—房地产开发,分配主体主要包括地方政府、农民(集体)、房地产开发商等。征地环节的土地增值收益主要由农民(集体)获得,表现为征地补偿与农用地价格之间的差值;出让环节的土地增值收益主要由地方政府获得,表现为土地出让价格与征地拆迁补偿、土地前期开发成本之前的差值;开发环节的土地增值收益主要由房地产开发商获得,表现为房地产价格与土地出让价格、建安成本、相关税费、社会平均利润之间的差值,地方政府还获得相关税收。各相关利益主体在农地征收增值过程中扮演着不同的角色,围绕农地征收增值收益进行博弈。总体上看,博弈中开发商最具有优势,地方政府次之,农民和集体处于弱势地位,农民没能公平享有农地征收增值收益。(2)目前我国农地征收增值收益分配基本状况因主体、地区、时间的不同而不同。从分配主体看,开发商所得最多,地方政府次之,农民(集体)最少,并且差距较大;从区域看,东部地区整体水平较高,西部地区整体水平较低;从时间上看,农民(集体)和地方政府所得土地增值收益的差距在东部地区表现得更加明显。农民(集体)所得土地增值收益最少的原因主要包括,农地征收补偿标准偏低,农民和集体无法享有农地征收转变用途后的增值收益;公共利益范围不明确,损害了农民和集体的利益;城乡二元土地制度下,集体土地和国有土地难以同权同价,农民(集体)在农地征收中处于弱势地位。地方政府获得较多土地增值收益主要是因为,土地出让制度不断完善,土地价值日益显化。同时地方政府具有“管理者”和“经济人”双重职能,在经济发展和政绩考核压力下,往往通过大规模低价征地、高价卖地谋取最大经济利益。房价、地价快速上涨产生大量增值收益,除投资带来的级差地租Ⅱ增值应归开发商,其他增值收益应归全社会共享,但这些收益实际上主要被开发商获得了。同时,我国缺乏有效的税收手段,以此来调节开发商的增值收益。(3)通过对制度因素、经济因素和社会因素三个维度进行分析,了解到了影响农地征收增值收益分配的多种因素,其中土地征收及出让市场化程度是影响土地增值收益分配的直接因素;政府管理者和经济人双重职能、土地增值收益分配理念、集体土地产权制度等因素也对土地征收及出让市场化程度产生影响,为第二层影响因素;城乡二元土地制度、分税制改革与地方政府政绩考核制度、城乡居民收入差距、学术研究和社会实践反馈等为第三层影响因素;经济基础和产业结构、房地产发展阶段和互联网信息平台发展等因素,是现有政策体系下影响土地增值收益分配的深层次原因。(4)可从初次分配和再次分配的角度,围绕农民(集体)、地方政府和开发商合理分配土地增值收益的目标,推进农地征收增值收益分配制度改革。在初次分配阶段,为了让农民合理享有农地征收增值收益,提出拓宽农地征收增值收益分配方式、提高农民增值收益分配补偿标准和比例、合理界定农地征收范围、建立公共利益认定争议解决机制等改革建议。针对农村集体合理享有土地增值收益的问题,鼓励农村集体经营性建设用地入市,进一步明确入市主体,严格控制入市范围,明确入市土地增值收益分配规则。同时也要平衡好不同模式下土地增值收益的分配关系,包括地方政府土地收益的平衡、征地和入市的收益平衡、集体之间入市增值收益平衡。在再次分配阶段,通过建立完善的房地产税费体系,利用税收手段遏制开发商获得过多的土地增值收益,促进社会公平公正公开;更多发挥地方政府管理者职能,规范农地征收增值收益的使用和管理过程,使相关主体能合理享有土地增值收益;做好不动产统一登记等基础性工作,摸清我国不动产基本家底,为征收房地产税提供数据基础。本研究对全国范围农地征收增值收益分配时间和空间分配状况的统计分析,为完善我国农地征收增值收益分配机制提供更加坚实的实证基础。构建的农地征收增值收益分配影响因素的解释结构模型,为更加准确、直观地揭示影响因素之间的逻辑关系提供新的视角,能进一步提升人们对土地增值收益影响因素的理论认知。更多还原

【Abstract】 Land is the most basic factor of production.Under the current legal system in China,the acquisition of agricultural land is one of the main legal ways to expand the land area for urban construction.Since the beginning of the 21 st century,the economy and society of China have been developed rapidly and a large amount of agricultural land is converted to construction land for the development and utilization for urbanization and industrialization in China.At the same time,the reformation of the paid land use system was further advanced to accelerate the transformation of land from being a natural resource to being assets and capital.The huge land incremental value from the acquisition of agricultural land provided a strong financial support for economic construction.With the high inflation of house prices and land prices in recent years,there has been a large gap among the relevant stakeholders due to the uneven distribution of land incremental value from farmland acquisition,which has caused a series of social contradictions and problems.Based on such background,this study conducts a systematic study around the proposition of the distribution of land incremental value from the acquisition of agricultural land in China.This study defines the basic relevant concepts,summarizes the theory of distribution by factor contribution,land property rights theory,land rent theory,efficiency equity theory,game theory,etc.,and explains the specific actual application of each theory in the distribution of land incremental value from the acquisition of agricultural land firstly.Secondly,from the aspects of the object of distribution,the subject of distribution,the distribution process,and the interest relationship,analyze the formation principle of the agricultural land acquisition value-added income,and then study the distribution mechanism of the agricultural land acquisition value-added income.On this basis,macro-level data at the national and provincial levels are applied in the empirical analysis of the distribution status of the relevant subjects in the distribution of land incremental value from the acquisition of agricultural land,and the reasons for the existence of distribution gap are also analyzed.Then,this paper investigate the influencing factors of agricultural land acquisition value-added income distribution in the dimension of system factor,economy factor and social factor,applying the interpretative structure model,which explores the relationship and the roles of each influencing factors.Finally,combining theoretical analysis and empirical results,from the perspective of the initial distribution and the redistribution of agricultural land acquisition value-added income,,recommendations to reform the value-added agricultural land income distribution system are proposed,targeting the farmers(collectives),local government,as well as the developers to achieve rational allocation of land value-added benefits.The main research findings are as follows:(1)The distribution process of land incremental value from the acquisition of agricultural land in China mainly includes acquisition,right transfer and real estate development;and the subjects of distribution mainly include local governments,farmers(collectives),and real estate developers.The land incremental value from the land acquisition process is mainly obtained by farmers(collectives),which is reflected as the difference between the land acquisition compensation and the price of agricultural land;the land incremental value from the right of land transfer process is mainly obtained by the local government,which is shown by the difference between the price of the right transfer of land,compensation for land acquisition and demolition and the cost before the land development in the early stage;the land appreciation income during the development process is mainly obtained by the real estate developer,which is expressed as the difference between the land price estimated from the real estate price and the land transfer price,construction costs,related taxes,and social average profit where the local governments also obtain relevant taxes.Various stakeholders play different roles in the process of the acquisition of value-added agricultural land,applying different strategies in the process.Generally speaking,developers have the greatest advantages,local governments come second,while farmers and collectives are in the weakest position.Most farmers can not get their shares fairly.(2)At present,the basic situations of the distribution of land incremental value from the acquisition of agricultural land in China are as follows: from the perspective of the distribution subjects,the developer has the most income,the local government comes second in the ranking,and the farmers(collective)’ income is the least,and the gap is large;from the regional perspective,the overall land acquisition value-added income level of the eastern region is relatively high and that of the western region is relatively low;from the perspective of time,the difference in land acquisition value-added income between farmers(collectives)and local governments is more significant in the eastern region.Farmers(collectives)receive the least gains from the value-added land,mainly due to the low compensation standards for agricultural land acquisition,and farmers and collectives can not share the value-added gains from the functional changes of agricultural land after acquisition.The public interest is not clearly defined,which harms the interests of farmers and collectives.The dual urban-rural land system makes it difficult for collective land and state-owned land to have the same rights and prices,putting farmers(collectives)in a weak position in the whole process of agricultural land acquisition.Local governments obtain more land acquisition value-added benefits,mainly because local governments have the dual functions of "manager" and "economic person".Under the pressure of economic development and performance appraisal,they often use a method of large-scale low-price land acquisition and high-price land sales to achieve maximum economic benefit.The high rise in house prices and land prices has generated a large amount of value-added income.Except for the differential rent Ⅱ by investment,the value-added should belong to developers,and other value-added benefits should belong to the whole society;however,it was mainly obtained by developers actually.At the same time,China does not have an effective taxation mean to regulate the value-added income of developers.(3)Three dimensions of influencing factors are analysed,namely the system factor,the economic factor,and the social factors,many factors that affect the distribution of value-added income from farmland acquisition are identified.Among them,the degree of marketization of the land acquisition and transfer is a factor that directly affects the distribution of land acquisition value-added income.The dual functions of "manager" and "economic person" of the government,the concept of land acquisition value-added income distribution,and the collective land property rights system have an impact on the degree of marketization of the land acquisition and transfer,which are the second-level influencing factors;the urban-rural land system,tax-sharing reformation,and performance appraisal system for the local government,the income gap between urban and rural residents,academic research,and social practice feedback are the third-level influencing factors;economic foundation and industrial structure,real estate development stages,and the development of internet information platform are the underlying causes in the existing policy systems that affect the distribution of land acquisition value-added income.(4)From the perspective of initial distribution and redistribution,the reformation of the distribution system of land acquisition value-added income can be promoted by setting a common goal of reasonable distribution of land acquisition value-added income by farmers(collectives),local governments and developers.In the initial distribution stage,for farmers to share the value-added income of agricultural land acquisition reasonably,suggestions are proposed like broadening the method of allocation of land acquisition value-added income,raising the compensation standards and ratios for farmers’ value-added income distribution,reasonably defining the scope of agricultural land acquisition,and exploring the dispute resolution mechanisms.For the collectives to take reasonably share the value-added gains of collective land,suggestions are proposed such as promoting the collectively-operated construction land into the market,clarifying the main body of collectively-operated construction land in the market,strictly controlling the scope of collectively-operated construction land,and clarifying the distribution of value-added income of collectively-operated construction land in the market.The distribution-relationship of land value-added income in different models should be balanced,including the balance of land income of local government,the balance of the land acquisition and market entering of collectively-owned land as well as the different collectives.In the redistribution stage,through the establishment and improvement of the real estate tax and fee system,the application of taxation means to prevent developers from getting excessive land value-added income and to promote social fairness and openness.The local government should play the role of managers,standardize the use and management of land value-added income,and guide the usage of the land acquisition value-added income for the better of the whole society.Basic works such as unifying the registration process of real estate,and finding out the basic situation of China’s real estate should be done.This study statistically analyzes the spatial and temporal distribution of value-added income from the acquisition of land nationwide,and provides a more solid empirical basis for revealing the land acquisition value-added income distribution mechanism in China.The construction of the interpretation structural model for the influencing factors of the land acquisition value-added income distribution provides a new perspective for revealing the logical relationship between the influencing factors more accurately and intuitively,and further enhances the theoretical understanding of the factors affecting the land acquisition value-added income.更多还原