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| 文章编号：1672-3104(2025)05-0028-14 |
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集体经营性建设用地增值收益分配的法律实现 |
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李治 |
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（吉林大学法学院，吉林长春，130015） |
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| 摘 要： 集体经营性建设用地增值收益分配是农村土地制度改革的核心议题。当前改革试点实践以外部分配和内部分配展开多元探索，均因饱受争议而面临困境。外部分配囿于政府参与分配的法理基础存疑，致使提取调节金的性质不明，制度构造整体呈非正式性；内部分配因自治限度模糊而欠缺规范指引，造成集体经济组织内部利益失衡。经由农地制度改革系统观念的指引，提出应构建集体经营性建设用地与国有建设用地“同地同权”的权利联动体系，兼顾国家利益、集体利益和个人利益的利益共享体系以及土地增值收益分配相关制度的制度协同体系。集体经营性建设用地增值收益分配的法律实现，应将平衡村民自治和国家管制作为主导原则，明确政府以税收参与土地增值收益的外部分配，并优化税收制度以科学合理配置税种、税基、税率等；将土地增值收益内部分配纳入集体经济组织的自治范畴，并在具体分配比例、资金使用管理等方面设置规范；完善土地征收制度、失地成员补偿制度、收益使用监管制度等，以达到制度协同的增益效果。 |
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| 关键词： 集体经营性建设用地；土地增值收益分配；体系逻辑；村民自治 |
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On the legal realization of the distribution of value-added income from collective land designated for business-related construction |
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LI Zhi |
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（School of Law, Jilin University, Changchun 130012, China） |
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| Abstract: The distribution of value-added income from collective land designated for business-related construction is the core content of rural land system reform. The current reform pilot practice has launched multiple explorations into external partial distribution and internal distribution, but they are all controversial and face difficulties. The external distribution is limited by the legal basis of the government's participation in the distribution, which makes the nature of the extraction of adjustment funds unclear, and the overall institutional structure is informal. Besides, internal distribution lacks normative guidance due to vague autonomy limits, resulting in an imbalance of interests within collective economic organizations. Through the guidance of the system concept of agricultural land system reform, we should build a rights linkage system of “the same land and the same rights” between collective commercial construction land and state-owned construction land, as well as a benefit-sharing system that takes into account national interests, collective interests and individual interests, and a system coordination system of related systems for the distribution of land value-added income. The legal implementation of the distribution of land value-added income from collective operating construction land should take the balance of villagers’ autonomy and state control as the leading principle, clarify that the government participates in the external distribution of land value-added income with taxation, and optimize the taxation system to scientifically and rationally allocate taxes, tax bases, tax rates, etc., bring the internal distribution of land value-added income into the autonomous scope of collective economic organizations, and set norms and guidance in the specific distribution ratio, fund use management, etc., improve the land expropriation system, the compensation system for members who have lost their land, and the supervision system for the use of income, etc., in order to achieve the synergistic effect of the system. |
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Key words: collective land designated for business-related construction; distribution of land value-added income; systematic logic; village self-governance |
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