土地资源收益分配制度研究

【作者】 张博；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2007， 硕士

【摘要】 近些年来，随着生态环境的不断恶化，可持续发展问题逐渐成为人类广泛关注的焦点，更成为当今各国政府急需解决的重要政治议题。随着我国经济的飞速发展，社会对自然资源的需求不断加大，对环境的破坏程度也随之加深，因此，如何协调经济发展和生态资源保护之间的关系，也逐步成为我国政府关注的焦点。在2007年10月15日召开的党的第十七次全国代表大会上，中央再次指出：今后我国仍要致力于经济发展方式的转变，建立健全资源有偿使用制度和生态环境补偿机制。因此，结合我国国情，笔者认为我国必须尽快建立起一套完整、合理的资源有偿使用制度。本文主要针对土地资源的收益分配制度，特别是政府参与土地资源收益分配的制度问题进行研究，本文结构如下：开篇的导论部分，笔者在简要分析了我国现行土地资源收益分配制度存在问题的基础上，明确提出了本文的研究内容。随后，笔者对我国土地资源收益分配方面的已有研究成果进行了综述。本文的第一部分主要是对土地资源的性质和种类进行介绍。首先，通过对土地资源概念的阐述，笔者明确了本文的研究对象是能够为人类生产和生活所利用并产生效益的土地。随后，笔者对这些土地资源的经济特点进行了阐述。最后，笔者按照区位、自然状况、经济用途三种标准对土地资源进行了分类。第二部分是对土地资源收益分配基本原理的阐述部分。笔者首先明确了我国土地资源的所有权归属于国家，并指出我国应当对土地资源实行资产化管理。随后，笔者分析了土地资源的价值构成——土地资源本身的价值和社会对土地资源投入的价值，并得出土地资源收益的实现形式：地租和经营收入。结合以上的分析，笔者指出我国政府参与土地资源收益分配的唯一形式是凭借土地资源的所有权而获取的地租收益，即“土地资源使用租”。最后，笔者借鉴已有研究成果，给出了计算土地资源使用租的一般公式，并提出改变现行土地批租制度，实行年租制的观点。第三部分是对农业用土地资源收益分配问题的研究。农业用土地资源收益的价值由农业用地的天然价值和人类为获取农产品而对土地的资本投入价值两部分构成，相应的，此类土地收益的实现形式也有土地资源使用租和农业经营收入两种，其中土地资源使用租是政府参与农业用土地资源收益分配的具体形式，其缴纳者是占用土地进行农业生产的单位和个人。第四部分是对工业、商业等生产经营用土地资源收益分配问题的研究。根据工商业用地资源收益的价值构成，其收益的实现形式也有土地资源使用租和工商业经营收入两种，其中土地资源使用租是政府参与此类用地资源收益分配的具体形式，缴纳单位为占有和使用土地资源进行生产经营的单位和个人。第五部分是对住宅用土地资源收益分配问题的研究。根据住宅用土地资源收益的价值构成，其收入的实现形式可分为土地资源使用租和房地产经营收入，其中土地资源使用租是政府参与住宅用土地资源收益分配的具体形式。由于住宅用地的使用可分为房地产开发阶段和房地产使用阶段，因此住宅用土地资源使用租的缴纳者为房地产开发商和房屋的占有使用者。第六部分是对我国公共设施用土地资源收益分配问题的研究。公共设施用土地资源收益的价值由土地资源的天然价值和国家投入资本的价值两部分构成，公共设施的用地单位都属于非盈利性质的，因此国家对这部分土地资源应当免收土地资源使用租。更多还原

【Abstract】 Since the environment has been more and more worse these years, the issue on sustainable development is being the focus of the society today. What’s more, the governments all over the world take this issue as one of their important policy. With the rapid development of our country’s economy, we also destroy the environment badly, so our government pays more attention to balancing the economy’s development and the protection of the environment. In the Seventeenth National Congress of the Communist Party of China on Oct. 15, 2007, it said that it is essential to significantly accelerate the transformation of the development pattern and improve the socialist market economy. We will adopt fiscal and taxation systems conducive to scientific development and set up sound compensation systems for use of resources and for damage to the ecological environment. So we must set up an integrated and reasonable compensation system on use of resources as soon as possible.The purpose of this paper is to study the mechanism of distribution on the land profit, especially the mechanism on government gains.At the beginning, this paper analyzes the deficiency of the current mechanism of distribution on the land profit and points out the theme of this paper, then review the literature on this subject.In the first part, this paper introduces the character and category of the land resource. Firstly, after describing the concept of the land resource, the author points out that the land resource which this paper researched is the one which can be used by human being and can make profit for people. Secondly, this paper introduces the economic character of the land resource. Thirdly, the author sorts the land resource into three categories by location, nature and economic use. The second part is to address the theory of the mechanism of distribution on the land profit. Firstly, the land resource is owned by our state and the government should manage the resource as asset. Secondly, this paper indicates that the value of the land resource comes from the nature of the land resource and the money and labor input into the land resource, after analyzing it, the author points that the land resource can be compensated by rent and the profit. So the only form of the government income from the land resource is the rent which is paid by the user of the land resource to the owner. Finally, the author excerpts a formula of the rent and advices to take the rent yearly.The third part is to study the mechanism of distribution of the agricultural land. The value of the agricultural land is from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and agriculture profit. The rent is the income of the government which is from the land resource and its payer is the user of the agricultural land.The fourth part is to study the mechanism of distribution of the industrial land. The value of the industrial land comes from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and industry profit. The rent is the income of the government which is from the land resource and its payer is the user of the industrial land.The fifth part is to study the mechanism of distribution of the residential land. The value of the residential land is from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and the profit. The rent is the income of the government which is from the land resource and it is paid by the land agent and the resident.The sixth part is to study the mechanism of distribution of the land on communal facilities. The value of this kind of land comes from the nature of the land resource and the money and labor which is input into the land resource by the government. Since the communal facilities are all nonprofit, they are all free of the land rent.更多还原