辽宁省城乡建设用地增减挂钩中土地增值收益测算与分配研究

发布时间：2018-05-20 12:25

本文选题：增减挂钩 + 土地增值　；参考：《沈阳农业大学》2016年硕士论文

【摘要】：随着城市化以及工业化的不断发展,我国已经进入了城市化快速发展时期。我国的土地资源特点是后备资源不足、人多地少、土地资源空间分布不均、人地矛盾尖锐。导致我国保护18亿亩耕地红线的目标岌岌可危。面对该情况,城乡建设用地增减挂钩这一政策应运而生。自“挂钩政策”实施以来,土地增值收益的分配使得部分地区农村环境得到了改善,促进了新农村建设。然而由于政策在实践中农民权益尚未得到有效保障,土地增值收益分配不合理现象屡现,使得“增减挂钩”中土地增值收益分配问题受到了社会各界的关注。城乡建设用地增减挂钩中土地增值收益测算与分配问题已经成为当前管理部门和学术界亟需探讨和研究的重点问题。因此,本文以土地发展权理论、地租地价理论、产权理论、生产要素价值理论以及土地保障理论作为理论基础,以辽宁省作为研究对象,运用问卷调查、座谈和模型分析等方法,对城乡建设用地增减挂钩过程中土地增值收益进行测算与分配。基于土地发展权理论构建的土地增值收益测算模型,依据周转指标在供需两地间的产生的土地增值收益,作为周转指标中土地增值收益的确定依据,从而构建土地增值收益测算模型。基于生产要素价值理论构建的土地增值收益分配模型,以“谁所有,谁获得”、“谁投资,谁享有”为基本原则进行构建,确定在城乡建设用地增减挂钩中的收益分配主体为建新区农民、拆旧区农民以及政府,依据其在增减挂钩中的要素贡献价值进行土地增值收益分配。其主要结论如下：(1)城乡建设用地增减挂钩中土地增值收益测算模型构建,分别是从建新区和拆旧区两个角度,基于土地发展权理论进行构建的。拆旧区与建新区的土地增值收益为农用地发展权价值与市地发展权价值之和。农用地发展权价值是指农用地最佳用途价值扣除农用地农业用途价值以及农用地转为最佳用途所需成本之后的剩余部分。市地发展权价值则是指土地在非农用途状态基础上进行具体的非农用途开发的权利,市地发展权的价格等于宗地在最终开发用途状态下的市场价格与其在待出让非农业用途状态下基准地价之差。建新区与拆旧区所形成的土地增值收益之差即为城乡建设用地增减挂钩中土地增值收益。(2)挂钩项目是否存在土地增值收益以及存在土地土地增值收益的数额与拆旧区和建新区土地用途密切相关。当拆旧区为居民点用地时,建新区全部为住宅用地和商业用地的项目,单位面积土地增值数额最大。且随着建新区中基础设施用地和工业用地比例的增加,单位面积土地增值数额随之下降。当拆旧区为农村居民点用地和采矿用地组合时,会使项目区土地增值收益产生两种情况：一是建新区为商业用地和住宅用地时会存在土地增值收益,且建新区为商业用地的土地增值收益要大于为建新区为住宅用地的土地增值收益；二是土地增值收益为负值,主要原因是建新区工业用地和基础设施用地比例较高,其中工业用地出让价格要低于住宅用地和商业用地,基础设施用地为政府无偿划拨,没有土地收益。当拆旧区为砖瓦窑时,建新区中商业用地和住宅用地的比例越高,单位面积土地增值数额越高。(3)城乡建设用地增减挂钩中土地增值收益分配模型的构建是基于生产要素贡献价值理论。收益分配的本质是权利的界定与分配,按贡献的大小来确定收益分配的多少,是保证分配公平合理与挂钩稳定、持续发展的基本思路。在增减挂钩中拆旧区农民要素贡献价值由拆旧区宅基地市场价值、宅基地社会保障价值以及拆旧区农地发展权价值组成；建新区农民要素贡献价值由农地社会保障价值、建新区农地发展权价值和农用地市场价值组成；政府要素贡献价值由基础设施费用、拆旧区耕地复垦费和市地发展权价值组成。通过测算出不同分配主体的要素贡献值大小,按照贡献值占总贡献值的比例进行收益分配。(4)在增减挂钩中不同分配主体之间的土地增值收益分配比例可以定为拆旧区居民获得土地增值收益的20-30%,建新区居民获得土地增值收益的20-30%,政府获得土地增值收益的40-60%。并针对上述现象提出政策建议,指出要明确城乡建设用地增减挂钩中收益分配分配主体,确定城乡建设用地增减挂钩中收益分配额度,并建立动态的土地增值收益分配比例调整机制等。
[Abstract]:With the continuous development of urbanization and industrialization, China has entered a period of rapid urbanization. The characteristics of China's land resources are insufficient reserve resources, few people, uneven distribution of land resources and sharp contradiction between human and land. The goal of China's protection of 1 billion 800 million acres of cultivated land red line is in jeopardy. Since the implementation of the "hook policy", since the implementation of the "hook policy", the distribution of land value-added income has improved the rural environment in some areas and promoted the construction of new rural areas. However, because of the policy in practice, the farmers' rights and interests have not been effectively guaranteed, and the unreasonable distribution of the income distribution of the land is increasing. The problem of land value-added income distribution in the reduction hook has been paid attention to by all circles of society. The problem of calculation and distribution of land value-added income in the link between urban and rural construction land increase and reduction has become the key problem that the current management and academic circles need to discuss and study. Therefore, this paper is based on the theory of land development right, land rent land price theory, property right theory, The theory of the value of production factor and the theory of land security as the theoretical basis, taking Liaoning as the research object, using the methods of questionnaire, symposium and model analysis to calculate and distribute the land value-added income in the process of increasing and reducing the urban and rural construction land. The land value-added income generated by the turnover index between supply and demand is established as the basis for the determination of land value-added income in the turnover index, and the model of land value-added income calculation is constructed. Based on the theory of value of production factor, the model of land value-added income distribution is based on "who has, who will invest, who enjoy" The main conclusions are as follows: (1) the calculation model of land value-added income in the link between urban and rural construction land increase and reduction, the main conclusions are as follows. The construction is based on the two angles of building the new area and the dismantling area, which are based on the theory of land development right. The value of the land development right is the value of the agricultural land development right and the land development right. The value of the agricultural land development right refers to the value of the agricultural land's best use value and the agricultural land use value and the agricultural use. The value of the right to development of the city refers to the right to develop specific non agricultural uses on the basis of the state of non agricultural use. The price of the right to development of the city equals the market price of the land in the state of the final development use and its benchmark land price under the state of non agricultural use. The difference between the new area and the dismantled area is the land value-added income in the urban and rural construction land increase or decrease. (2) whether there exists land value-added income and the amount of land value added income in the existing land, and the close relation between the dismantled area and the land use in the New Area. The new area is the project of residential land and commercial land, and the amount of land increment per unit area is the largest. And with the increase in the proportion of infrastructure and industrial land in the new area, the amount of land increment per unit area drops. When the dismantled area is the combination of rural residential land and mining land, the land value increment will be produced in the project area. There are two kinds of conditions: one is to build new area for commercial land and residential land, there will be land value-added income, and the value added income of building new area for commercial land is greater than that of building new area for residential land value increment. Two is the negative value of land value-added income, the main reason is the proportion of industrial land and infrastructure in the new area. Higher, the price of industrial land transfer is lower than residential land and commercial land, infrastructure land for the government unpaid allocation, no land income. When the demolition of old areas for brick and tile kiln, the higher the proportion of commercial land and residential land in the new area, the higher the amount of land value added per unit area. (3) the increase and decrease of the land of urban and rural construction land increase and decrease the land increase The construction of the value income distribution model is based on the theory of the contribution value of the factor of production. The essence of the income distribution is the definition and distribution of the rights and the determination of the income distribution according to the size of the contribution. It is the basic idea to ensure that the distribution is fair and reasonable and the link is stable and sustainable development. The value of the contribution of the farmers in the dismantled area is dismantled in the dismantled area. The market value of the residential land, the value of the social security of the homestead and the value of the land development right in the dismantled area; the value of the contribution of the farmers in the new area is composed of the value of the social security of the agricultural land, the value of the development right of the rural land and the value of the market value of the agricultural land; the value of the contribution of the government is from the infrastructure cost, the reclamation of the cultivated land in the old area and the city. The value composition of the land development right. By measuring the contribution value of the factors of different distributive subjects, the income distribution is carried out according to the proportion of contribution value in the total contribution value. (4) the proportion of land value-added income distribution among the different distribution subjects in the increase and decrease hook can be defined as the 20-30% of the land added in the dismantled area, and the residents in the new area are obtained. In order to obtain the 20-30% of land value-added income, the government obtains the 40-60%. of land value-added income and puts forward policy suggestions on the above phenomenon. It points out that it is necessary to clear the main income distribution distribution subject in the link between urban and rural construction land increase and decrease, determine the income distribution line in the link between urban and rural construction land increase and decrease, and establish a dynamic adjustment machine for the distribution of land value added income. System and so on.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F301.2

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