论集体土地征收与入市增值收益分配的协调

研究目的：探讨新《土地管理法》实施背景下集体土地征收与集体经营性建设用地入市土地增值收益分配的协调与衔接。研究方法：法律文本分析、法律规范解释和数据比较分析。研究结果：集体经营性建设用地入市制度建立之后，其所形成的市场价格会对集体土地征收补偿领域所设定的“区片综合地价”构成挑战，进而会在集体土地入市和集体土地征收两个领域形成不同的土地增值收益分配结果。研究结论：征收集体建设用地应当适用市场价格进行补偿；征收集体农用地的“区片综合地价”应当以“规划所允许的最佳用途”为基础进行测算；国家通过土地增值税、企业所得税、个人所得税等税收方式分享土地增值收益，为此，国家应尽快完善土地税收等配套性制度，省级人民政府则应合理设定本区域的“区片综合地价”标准,防止因为土地入市和土地征收增值收益分配不均引发大规模社会风险。

The Coordination of Distribution of Incremental Land Revenue Between Collective Land Acquisition and Marketization

The purpose of this paper is to discuss the coordination and linkage between the distribution of incremental land revenue between collective land acquisitions and marketization, after the enforcement of new Land Management Law in 2020. The research method include legal text analysis, the interpretation of legal rules and comparative analysis of data. The results indicate that the integrated district land price set in the field of collective land acquisition compensation is challenged by the price formed in construction land market, and then form different distribution results of incremental land revenue in the fields of collective land marketization and collective land acquisition. In conclusion, the market price should be applied to compensation regarding collective construction land acquisition. The integrated district land price for the acquisitions of collective agricultural land should be measured and calculated according to the best use permitted by planning. The state shares incremental land revenue through land value-added tax, enterprise income tax, personal income tax and other kinds of taxes. To prevent large-scale social risks caused by imbalanced incremental land revenue distribution, the legislation should reform the land tax system and provincial governments should adopt reasonable compensation standards for the acquisition of collective land.