集体经营性建设用地使用权权益及价值评估研究

发布时间：2018-03-10 22:52

本文选题：集体经营性建设用地　切入点：使用权权益　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前农村集体经营性建设用地使用权入市尚处于试点探索阶段,由于缺乏相应技术指导,其流转价格评估往往带有较大随意性。实践中,流转价值内涵界定及评估方法应用均存在较大分歧。客观揭示集体经营性建设用地使用权价值是其入市交易的必要前提,随着农村土地制度改革的不断深化,对探索集体经营性建设用地估价技术提出了更为迫切的需求,明晰集体建设用地权益、客观揭示其价值成为当前学术界和政府部门亟待解决的关键问题。本文从集体经营性建设用地使用权权益分析入手,通过理论分析和法规政策解析,厘清了集体经营性建设用地使用权权利性质及其类型,揭示了集体与国有土地同权同价的真正含义,剖析了集体经营性建设用地使用权价值内涵,针对不同估价目的、不同权利状态下的集体经营性建设用地分别给出了评估思路和方法应用技术要点,并结合具体案例进行了实证分析,形成如下结论:明晰集体经营性建设用地使用权权益是价格评估的前提和基础,现实中不区分集体经营性建设用地使用权性质,笼统评估其流转价格的做法很容易引起歧义;与集体经营性建设用地出让、租赁、作价入股等交易方式相对应,其使用权也应划分为出让土地使用权、租赁土地使用权、作价入股土地使用权等类型,而存量集体经营性建设用地大多为划拨方式取得,笔者将其对应为集体划拨土地使用权;所谓集体建设用地与国有土地“同权、同价”,需要考虑其权利性质的对应性,否则错位比较则很可能导致结论错误;不同评估目的、不同权利状态下的集体经营性建设用地价格评估思路和方法应用存在差异,应分别加以研究,本文对此进行了大胆探索。建议尽快出台相关法规政策明确集体经营性建设用地使用权性质,并对不同性质的集体经营性建设用地使用权权益加以界定;同时建议在《集体土地价格评估技术指引》中加入“不同权利状态下的集体建设用地使用权价格评估”一章,以使内容更加完整,且更具现实指导意义。
[Abstract]:At present, the right to use the rural collective management construction land is still in the stage of pilot exploration. Due to the lack of corresponding technical guidance, the circulation price evaluation often has a greater arbitrariness. There are great differences in the definition of circulation value and the application of evaluation methods. Objectively revealing the value of the right to use the collective management construction land is the necessary prerequisite for the transaction, and with the deepening of the reform of the rural land system, It puts forward a more urgent need to explore the evaluation technology of collective operating construction land, and clarifies the rights and interests of collective construction land. Objectively revealing its value has become a key problem to be solved urgently in academia and government departments. This paper begins with the analysis of the rights and interests of collective operating construction land use right, through theoretical analysis and law and policy analysis, This paper clarifies the nature and types of the right to use the collective management construction land, reveals the real meaning of the same price of the collective and state-owned land, analyzes the value connotation of the right to use the collective management construction land, and aims at different valuation purposes. Under the different rights state, the collective operating construction land has given the appraisal thought and the method application technical point separately, and has carried on the demonstration analysis in the light of the concrete case, The conclusions are as follows: clarifying the rights and interests of the right to use the construction land for collective management is the premise and basis of the price evaluation. In reality, the nature of the right to use the construction land for collective management is not distinguished, and the practice of general evaluation of the circulation price of the land for collective management is very easy to cause ambiguity; Corresponding to the transaction methods of collective operating construction land transfer, lease, pricing and stock purchase, the right of use shall also be divided into the transfer of land use right, lease land use right, and land use right to purchase shares at a price, etc. But the stock collective management construction land is mostly obtained by the allocation method, the author corresponds it to the collective allocation land use right; the so-called collective construction land and the state-owned land "the same right, the same price", needs to consider its right nature correspondence, Otherwise, the misalignment comparison may lead to the wrong conclusion, the different evaluation purposes and the different rights of the collective operating land price evaluation ideas and methods are different, which should be studied separately. This article has carried on the bold exploration to this, proposed as soon as possible the related laws and regulations policy to clear the collective management construction land use right nature, and to the different nature collective management construction land use right rights and interests to be defined; At the same time, it is suggested that the chapter "Price Evaluation of Collective Construction Land use right under different Rights" should be added to the Technical Guide of Collective Land Price Evaluation, in order to make the content more complete and practical significance.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F321.1

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