土地信托与农地“三权分置”改革

发布时间：2019-03-19 11:00

【摘要】：农地"三权分置"改革从国家、集体、经营者和农民角度分别回应了土地制度变革的需求。相比较于其他农地流转方式,通过信托方式流转农地可以更好实现更新农地经营模式,确保农民土地利益以及实现农地保护制度等目标。当前,我们有必要梳理"三权分置"改革背景下土地信托的法律结构,从注重制度建设、完善土地信托的配套制度,并树立信托法思维等角度完善土地信托制度。具体而言,政府可以通过在村集体组织内设置专门的咨询机构,为有意向参与土地信托流转的农户提供咨询服务,让农户发现土地信托制度的优点,进而运用该项制度。需要明确土地上各项权利的内容,厘清权利的边界。建立不动产信托登记制度,公示土地信托的信托财产和信托关系。为投资于农地流转信托所获得的收益实行适当的税收优惠,发挥信托的融资功能。
[Abstract]:From the angle of the state, the collective, the operator and the farmer, the reform of the "three separate rights" of the farmland responds to the demand of the reform of the land system respectively. Compared with other agricultural land transfer modes, the transfer of agricultural land by trust can better realize the goal of renewing farmland management mode, ensuring farmers' land benefit and realizing farmland protection system and so on. At present, it is necessary for us to sort out the legal structure of the land trust under the background of the reform of the "three rights separation", and to perfect the land trust system from the angle of paying attention to the system construction, perfecting the supporting system of the land trust, and setting up the trust law thinking and so on. Specifically, the government can provide consultation services to farmers who wish to participate in the transfer of land trust by setting up special advisory bodies in village collective organizations, so that farmers can discover the advantages of the land trust system, and then use the system. There is a need to clarify the content of the rights on the land and to clarify the boundaries of the rights. Establish the registration system of real estate trust, publicize the trust property and trust relationship of land trust. In order to invest in the transfer of agricultural land trust income from the implementation of appropriate tax concessions, play the role of trust financing.
【作者单位】：西南财经大学、中铁信托博士后创新实践基地;北京工商大学法学院;
【基金】：北京市优秀人才基金项目“我国农村土地信托法律问题研究”(项目批准号:2013D005003000003) 国家法治与法学理论研究项目“不动产信托登记法律制度研究”(项目批准号:14SFB50032)的阶段性研究成果
【分类号】：D922.282;F321.1

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