租税制度与土地分配

秦汉以降 ,各朝政府均采田赋与丁银双重课税制度 ,但两税之比重各朝不同。史料显示 ,税收结构中若丁银比重高于田赋 ,则小土地所有人与无产农户受歧视 ,土地兼从并容易发生 ,土地分配趋于恶化。反之亦然     

Land acquisition compensation in post-reform China: Evolution,structure and challenges in Hangzhou

This paper focuses on evolving land acquisition compensation policy and practice in Hangzhou, a better-developed coastal city in the Yangtze River Delta Region, by assessing the evolution of land acquisition compensation and the interplay among the main actors, especially the local government and affected individual villagers and rural collectives. It evaluates the hybrid compensation governance that includes monetary compensation, employment alternatives, share-holding co-operative, social security assurance, and rural collective retained land. The study reveals that while land acquisition compensation has been gradually improved in many aspects, land-lost villagers are still subject to various uncertainties in sustaining their lives, competing in the labor market, and adapting to urban life. Furthermore, markedly improved land acquisition compensation in Hangzhou has created newly emerging socio-economic problems amongst dislocated rural villagers. The paper reveals how different compensation measures have redefined rural collectives and land-lost rural villagers in the urbanization process.     

平均地权思想回顾及其启示

研究目的:回顾100年来平均地权思想的发展,探讨其对中国现行土地管理的启示和借鉴。研究方法:文献资料法和比较分析法。研究结果:100年来,平均地权思想不仅在旧中国,也在新中国大陆和台湾地区得到了充分的发展,而且正在变得日益重要和具有现实意义。研究结论:中国大陆的土地管理急需确立一项更为明晰的最高指导原则;同时应进一步发展和升华平均地权思想:界定土地公权力,明晰土地产权,细化土地使用权;改革地价体系和税收政策;强化对土地财产的公共管理。     

广义立体土地资源资产价值研究

研究目的：通过对土地概念演进分析，指出土地资源资产不仅有广义和狭义之分，而且有平面与立体之别，其土地资源资产价值必然表现出广义立体价值形态。研究方法基于对土地资源资产概念在理论与实践中认识的深化，应用资源经济学和生态经济学方法，对广义立体土地资源资产价值进行理论分析。研究结论广义立体土地资源资产价值的提出和应用有利于合理增加供给，抑制过度需求，调节供需矛盾：有利于提高土地资源资产利用的效率和集约度；有利于农地的保护：有利于将资源资产纳入国民经济核算体系，有利于对土地资源资产实施系统管理。     

Land restitution and communal property associations: The Elandskloof case

Elandskloof was the first land restitution case in post-apartheid South Africa in which the government returned land to a community. The communal property association became dysfunctional, and the courts placed it under government administration. In its haste to return land to the community in the aftermath of the apartheid system the state did not set up comprehensive planning and consultative processes within government institutions, the beneficiary community and NGOs before returning the land. Consequently, the beneficiaries entertained expectations of resources that have not been met due to regulatory and institutional constraints, which have fuelled intense anger. In addition, internal community conflicts over membership eligibility and access to power and resources have bedevilled the project. The advantage of communal property associations is that they offer great flexibility in how a community can set up its land tenure system and the associated rules. However, lack of regulatory structure at the outset places great strain on a governing committee which has to create the rules, police them, judge them and administer sanctions. In Elandskloof, this occurred while the community was being reconstructed and the legitimacy of the governing committee itself was challenged. A major lesson is that the administrative structure, membership boundaries, and the land tenure rules should be established prior to land being returned to a community, and administrative powers need to be separated, at least until the community has settled. The case also raises policy questions about government administration of dysfunctional communal property associations.     

Sustainable rural communities? A legal perspective on the community right to buy

Sustainable development is the underlying policy behind the community right to buy land in rural Scotland enshrined in the Land Reform (Scotland) Act 2003, Part 2. The Act explicitly requires communities wishing to exercise the right to buy to have sustainable development at the heart of their community body and all their plans for the land. This paper examines the role and interpretation of sustainable development in the CRB. Since the Act was passed three administrations have headed up the Scottish government and sustainable development issues and strategies for Scotland have been aired in four important and distinctive policy documents showing that it is still very much an evolving concept in Scottish politics. The current administration has adopted the most econocentric approach yet seen in the UK, focusing on sustainable economic growth. Meanwhile, the community right to buy has developed its own sustainable development agenda. This review of decisions taken under the legislation illustrates that a diverse range of community ownership plans have been deemed consistent with sustainable development, from creation of sports facilities to preservation of castles, lighthouses and village greens. A range of economic, social and environmental objectives have been approved. On the other hand, communities that fail to adopt the ‘right’ approach to the principle will not be successful in using the legislation.     

农地非农化的经济学分析

农地非农化是城市化和工业化发展的必然产物，本文在分析农地非农化实质的基础上，探讨了农地转用价格过低的原因，认为要充分考虑到农地的生态价值、社会价值、选择价值以及产权意义上的价值，把农地的正外部效应充分内化，修正扭曲的农地资源价格体系，在一定程度上可以抑制非农用地的数量。并且运用农地非农化土地一级市场的模型，认为存在农转非市场失灵，政府要在多目标决策的前提下进行干预，通过提高价格来降低农地市场供给曲线的弹性，从而起到控制农地非农化的数量。     

Underground land values

Very often, underground land values appear to be a missing factor in land economics and planning, both at academic and practitioner level. In general, ignoring such a variable and potentially valuable resource may seriously delay any underground land policy to be undertaken. It can lead the public as well as the private sector to a short-sighted over-consumption of shallow subsurface space and under-consumption of deep underground space. Considering subsurface land values in economic studies of underground projects increases their reliability for the decision-making process. This paper shows a theoretical and empirical way to estimate underground land values, with applications.     

The evolving concepts of land administration in China: Cultivated land protection perspective

This paper presents a holistic method by integrating three concepts (land resources management, assets supervision and political governance for sustainability) for investigation of land administration in China, taking into consideration of cultivated land protection for a testimony with econometric method. Theoretically, in this self-organizing integrated method, land resources management focuses on the productivity of land; land assets supervision centralizes on the realization of land usufruct rights in land transference; land political governance for sustainability concentrates on harmonious linkage of economic efficiency, social stability and environmental safety of land use. Their interrelations are complex. Methodologically, the results indicate that the theoretical model is feasible to explain variations of cultivated land protection with these three concepts. Cultivated land decreases with increasing land value increment multiples, and is positive with political governance concept, but not in a linear fashion. Finally the results suggest that roles of government in land administration need to be changed and strengthened, supporting complete compensation for land expropriation and modification to policies of cultivated land.     

20世纪中期关中地区的土地问题 --以高陵县通远乡为例

本文通过对土地改革前后高陵县通远乡的土地状况的个案分析，论证了正是因为关中地区人地关系的宽松，租佃关系不普遍，地主和富农拥有的土地不多，结果在土地改革期间，关中地区可供分配的土地比较少，当地政府无法同时做到既完全贯彻中央精神，又充分考虑到地方实际情况，最终在实际执行中，导致了中央政令与地方具体实践在一定程度上的背离；而就产中地区的土地改革本身而言，其效果是不经济的。     

2015年土地科学研究重点进展评述及2016年展望——土地经济分报告

研究目的:呈现2015年国内外土地经济方面的研究进展,总结研究重点,进行国内外比较,并对2016年土地经济研究方向进行展望。研究方法:文献法。研究结果:(1)国内学者主要关注土地市场研究中的土地价格、土地市场运行效率与外部性、土地市场中参与主体的博弈以及土地供应中的政府行为;国外学者更多关注发展中国家土地规模经营的效率、土地价格的影响因素及其计量方法的创新,以及发展中国家农村土地制度演进中的参与主体行为。在土地市场自身运行效率及其参与主体行为特征分析方面,国内外学者的研究显示出一定的统一性。(2)国内学者在土地制度研究方面主要关注土地产权结构、土地流转制度及其外部性、土地征收制度、土地财政与税制改革以及土地制度改革,国外学者更多关注土地产权边界、稳定性与社会福利、发展中国家的土地征收以及长时段的土地制度演化研究。国内对于土地制度演化轨迹和影响机理等方面的研究有待进一步夯实。     

中国县级土地财政收入问题研究

研究目的:分析县级土地财政收入存在的问题,并提出对策建议。研究方法:文献资料法、归纳分析法、比较分析法。研究结果:中国县级土地财政中存在过度刺激建设用地扩张、土地财政刺激房地产业超常发展从而助长房地产泡沫、土地收入分配不合理、土地税费体系不合理、财政收入过度倚重房地产业、土地财政推高县级财政金融风险、土地收益分配缺乏监管等问题。研究结论:应正确看待土地财政收入的必然性和阶段性规律,合理设定省县两级财权,调整土地出让方式并加强对县级土地出让金的收支管理和权利约束,加强持有环节税收建设、预算外收费清理工作、县级政府融资渠道建设,以增加县级政府多元化融资能力。     

广东省土地市场运作模式与相关政策分析

本文回顾了广东土地市场的发展过程，就土地相关政策对土地市场的导向作用进行了分析，并针对土地市场运作中的一些问题提出了完善土地市场运作模式的建议。     

城镇化进程中土地资源生态安全战略——以小产权房违法用地为例

在我国城镇化进程中,保障土地生态安全是其重中之重。就我国目前的社会阶段来看,人民自身素养和科学技术积累程度还没有达到土地私有化的水平,目前个体农民并没有这个能力,一旦土地私有,就会出现土地过分开发的情况,土壤养分会在短期内被榨干,土地修复复垦是一个需要大量人力物力科学技术的工程,个体农民及农民集体根本没有这个能力,就会造成土地荒废遗弃,甚至加重荒漠化、沙漠化。所以土地私有制并不适合我国现阶段的社会发展。以资源代际公平、土地生态安全的角度来看,土地国有是适应现阶段社会发展要求的。土地的利用与开发需要养护和维持,以达到后代子孙的持续发展。