公共投资的溢价回收模式及其分配机制

在对"溢价回收"的概念与内涵进行辨析的基础上,从价值理念、回收策略以及空间界定等方面介绍了"溢价回收"制度的运行机理。随后对土地开发权转移、税收增额融资、特别收益评估等几种经典的溢价回收模式进行了分析。最后进行了借鉴与思考,认为要努力完善城市规划制度,在战略高度上引导空间资源的布局与配置;改革高度集中的税收管理体制,适度扩大地方政府的税收管理权限;优化补偿机制和利益平衡机制,维护房地产市场的公平性和公正性;引入空间分析,科学界定公共投资的受益范围,实现外部性内部化;综合运用各种溢价回收手段,适应并服从区域开发建设目标的需要。

Value capture model and its allocation mechanism in the field of public investment

Based on an introduction to the concept of value capture,the operation mechanism of value capture is summarized from the viewpoint of value capture guideline,value capture strategy and the spatial reach of the affected area in which the value capture policy is implemented.In addition,three classic models of value capture policy such as tax increment financing,transfer of development right and benefit assessment are analyzed.At the end of this article,some suggestions and considerations on how to make better use of the value capture policy are given,i.e.consummate urban planning system to ensure a more reasonable allocation of social and economic resources;accelerate the reformation process of exiting tax system and the central government should accredit some specific taxing power to local government;perfect the compensation mechanism and benefit balance mechanism;distinguish the spatial reach of the affected area in which the value capture policy is implemented by use of spatial analysis;use various value capture strategies simultaneously to meet the need of sustainable regional development.