农村集体经营性建设用地土地增值收益调节金探微——从农村集体经营性建设用地使用权出让视角

发布时间：2019-08-01 17:02

【摘要】：土地增值收益调节金在农村集体经营性建设用地使用权出让环节的缴纳主体和土地增值收益调节金缴纳主体在农村集体经营性建设用地使用权出让环节的法律责任不够明确。出让农村集体经营性建设用地使用权所取得的土地增值收益很难确定。土地增值收益调节金在农村集体经营性建设用地使用权出让环节的缴纳主体应为土地所有权人。应进一步明确土地增值收益调节金缴纳主体在农村集体经营性建设用地使用权出让环节的法律责任。按出让农村集体经营性建设用地使用权所取得的净收益,对缴纳主体超率累进征收农村集体经营性建设用地土地增值收益调节金。
[Abstract]:The legal liability of the land value-added income adjustment fund in the rural collective management construction land use right transfer link and the land value-added income adjustment fund payment in the rural collective management construction land use right transfer link is not clear enough. It is difficult to determine the land value-added income obtained by the transfer of rural collective management construction land use rights. The main body of land value-added income adjustment shall be the land owner in the transfer of the right to use the rural collective management construction land. We should further clarify the legal responsibility of the main body of land value-added income adjustment payment in the transfer of the right to use the rural collective management construction land. According to the net income obtained from the transfer of the right to use the rural collective management construction land, the adjustment fund of the land value added income of the rural collective management construction land is levied step by step on the excess rate of the payer.
【作者单位】：贺州学院经济与管理学院;
【基金】：广西人文社会科学发展研究中心项目“中国社会转型时期土地法律制度中的利益平衡机制研究”(项目编号:KF2012001) 贺州学院2016年教授科研启动基金项目“资源节约集约利用和利益平衡视角下的我国房地产税费改革研究”(项目编号:HZUJS201609)
【分类号】：F321.1

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