本文選題：增減掛鉤 + 土地增值��； 參考：《沈陽農(nóng)業(yè)大學(xué)》2016年碩士論文

【摘要】：隨著城市化以及工業(yè)化的不斷發(fā)展,我國已經(jīng)進(jìn)入了城市化快速發(fā)展時期。我國的土地資源特點是后備資源不足、人多地少、土地資源空間分布不均、人地矛盾尖銳。導(dǎo)致我國保護18億畝耕地紅線的目標(biāo)岌岌可危。面對該情況,城鄉(xiāng)建設(shè)用地增減掛鉤這一政策應(yīng)運而生。自“掛鉤政策”實施以來,土地增值收益的分配使得部分地區(qū)農(nóng)村環(huán)境得到了改善,促進(jìn)了新農(nóng)村建設(shè)。然而由于政策在實踐中農(nóng)民權(quán)益尚未得到有效保障,土地增值收益分配不合理現(xiàn)象屢現(xiàn),使得“增減掛鉤”中土地增值收益分配問題受到了社會各界的關(guān)注。城鄉(xiāng)建設(shè)用地增減掛鉤中土地增值收益測算與分配問題已經(jīng)成為當(dāng)前管理部門和學(xué)術(shù)界亟需探討和研究的重點問題。因此,本文以土地發(fā)展權(quán)理論、地租地價理論、產(chǎn)權(quán)理論、生產(chǎn)要素價值理論以及土地保障理論作為理論基礎(chǔ),以遼寧省作為研究對象,運用問卷調(diào)查、座談和模型分析等方法,對城鄉(xiāng)建設(shè)用地增減掛鉤過程中土地增值收益進(jìn)行測算與分配�；谕恋匕l(fā)展權(quán)理論構(gòu)建的土地增值收益測算模型,依據(jù)周轉(zhuǎn)指標(biāo)在供需兩地間的產(chǎn)生的土地增值收益,作為周轉(zhuǎn)指標(biāo)中土地增值收益的確定依據(jù),從而構(gòu)建土地增值收益測算模型�；谏a(chǎn)要素價值理論構(gòu)建的土地增值收益分配模型,以“誰所有,誰獲得”、“誰投資,誰享有”為基本原則進(jìn)行構(gòu)建,確定在城鄉(xiāng)建設(shè)用地增減掛鉤中的收益分配主體為建新區(qū)農(nóng)民、拆舊區(qū)農(nóng)民以及政府,依據(jù)其在增減掛鉤中的要素貢獻(xiàn)價值進(jìn)行土地增值收益分配。其主要結(jié)論如下：(1)城鄉(xiāng)建設(shè)用地增減掛鉤中土地增值收益測算模型構(gòu)建,分別是從建新區(qū)和拆舊區(qū)兩個角度,基于土地發(fā)展權(quán)理論進(jìn)行構(gòu)建的。拆舊區(qū)與建新區(qū)的土地增值收益為農(nóng)用地發(fā)展權(quán)價值與市地發(fā)展權(quán)價值之和。農(nóng)用地發(fā)展權(quán)價值是指農(nóng)用地最佳用途價值扣除農(nóng)用地農(nóng)業(yè)用途價值以及農(nóng)用地轉(zhuǎn)為最佳用途所需成本之后的剩余部分。市地發(fā)展權(quán)價值則是指土地在非農(nóng)用途狀態(tài)基礎(chǔ)上進(jìn)行具體的非農(nóng)用途開發(fā)的權(quán)利,市地發(fā)展權(quán)的價格等于宗地在最終開發(fā)用途狀態(tài)下的市場價格與其在待出讓非農(nóng)業(yè)用途狀態(tài)下基準(zhǔn)地價之差。建新區(qū)與拆舊區(qū)所形成的土地增值收益之差即為城鄉(xiāng)建設(shè)用地增減掛鉤中土地增值收益。(2)掛鉤項目是否存在土地增值收益以及存在土地土地增值收益的數(shù)額與拆舊區(qū)和建新區(qū)土地用途密切相關(guān)。當(dāng)拆舊區(qū)為居民點用地時,建新區(qū)全部為住宅用地和商業(yè)用地的項目,單位面積土地增值數(shù)額最大。且隨著建新區(qū)中基礎(chǔ)設(shè)施用地和工業(yè)用地比例的增加,單位面積土地增值數(shù)額隨之下降。當(dāng)拆舊區(qū)為農(nóng)村居民點用地和采礦用地組合時,會使項目區(qū)土地增值收益產(chǎn)生兩種情況：一是建新區(qū)為商業(yè)用地和住宅用地時會存在土地增值收益,且建新區(qū)為商業(yè)用地的土地增值收益要大于為建新區(qū)為住宅用地的土地增值收益；二是土地增值收益為負(fù)值,主要原因是建新區(qū)工業(yè)用地和基礎(chǔ)設(shè)施用地比例較高,其中工業(yè)用地出讓價格要低于住宅用地和商業(yè)用地,基礎(chǔ)設(shè)施用地為政府無償劃撥,沒有土地收益。當(dāng)拆舊區(qū)為磚瓦窯時,建新區(qū)中商業(yè)用地和住宅用地的比例越高,單位面積土地增值數(shù)額越高。(3)城鄉(xiāng)建設(shè)用地增減掛鉤中土地增值收益分配模型的構(gòu)建是基于生產(chǎn)要素貢獻(xiàn)價值理論。收益分配的本質(zhì)是權(quán)利的界定與分配,按貢獻(xiàn)的大小來確定收益分配的多少,是保證分配公平合理與掛鉤穩(wěn)定、持續(xù)發(fā)展的基本思路。在增減掛鉤中拆舊區(qū)農(nóng)民要素貢獻(xiàn)價值由拆舊區(qū)宅基地市場價值、宅基地社會保障價值以及拆舊區(qū)農(nóng)地發(fā)展權(quán)價值組成；建新區(qū)農(nóng)民要素貢獻(xiàn)價值由農(nóng)地社會保障價值、建新區(qū)農(nóng)地發(fā)展權(quán)價值和農(nóng)用地市場價值組成；政府要素貢獻(xiàn)價值由基礎(chǔ)設(shè)施費用、拆舊區(qū)耕地復(fù)墾費和市地發(fā)展權(quán)價值組成。通過測算出不同分配主體的要素貢獻(xiàn)值大小,按照貢獻(xiàn)值占總貢獻(xiàn)值的比例進(jìn)行收益分配。(4)在增減掛鉤中不同分配主體之間的土地增值收益分配比例可以定為拆舊區(qū)居民獲得土地增值收益的20-30%,建新區(qū)居民獲得土地增值收益的20-30%,政府獲得土地增值收益的40-60%。并針對上述現(xiàn)象提出政策建議,指出要明確城鄉(xiāng)建設(shè)用地增減掛鉤中收益分配分配主體,確定城鄉(xiāng)建設(shè)用地增減掛鉤中收益分配額度,并建立動態(tài)的土地增值收益分配比例調(diào)整機制等。
[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.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F301.2

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