Speed up the establishment of a long-term mechanism for the distribution of rural land value-added income

The Third Plenary Session of the 18th Central Committee of the Communist Party of China clearly put forward that "establish a land appreciation income distribution mechanism that takes into account the state, collective and individual, and reasonably improve individual income." The Central Rural Work Conference also stressed that "farmers 'rights to the possession, use, income, circulation and mortgage and guarantee of contracted land shall be guaranteed according to law". On the whole, the core problem in China's economic and social development is the "three rural" problem, and the core of the "three rural" problem is the rural land problem. To some extent, the core of rural land problem in China is the distribution of land value-added income, that is, the distribution of interests.

I. Two characteristics of income distribution of rural land appreciation in China

By using the data of statistical yearbooks or websites such as China Land and Resources Yearbook, Land Market Dynamic Monitoring and Supervision System, and the sales price of commercial housing in China Housing Index Network, the author makes an empirical study on the distribution pattern of rural land value-added income in China, and obtains that the distribution results have the following two characteristics:

First, in the three major land value-added links, farmers (collectives) get the least share of land value-added. By selecting the relevant data of 23 provinces (cities and autonomous regions) such as Beijing, Tianjin, Shanghai, Hebei, Hunan and Guizhou in 2013 for accounting, it is found that in the land value-added income link, developers get the most land value-added, followed by the government, farmers are the least, and the overall distribution ratio presents the characteristics of collective-government-developer increasing. It is worth pointing out that in recent years, due to the rapid rise in commercial housing in various regions, even after deducting the construction and installation costs, related taxes and other expenses in the process of real estate development, the land appreciation obtained by real estate developers may be higher than the distribution ratio of the above results.

Second, the distribution of rural collective land value-added income in various provinces, districts and cities showed obvious differences. In the distribution of rural land value-added income, there is another remarkable characteristic: farmers, governments and developers, the three major interest subjects, obtain higher value-added absolute value areas, mainly concentrated in China's eastern coastal areas, such as Shanghai, Guangdong, Jiangsu and other places. On the contrary, the provinces, districts and cities with lower absolute value of land appreciation are mainly located in the central and western regions. The characteristics of this distribution pattern also show that the distribution of land income shows the regional distribution pattern characteristics of "the higher the economic development level, the higher the land appreciation".

II. Construct the distribution pattern of rural land value-added income of "distribution according to power"

In fact, the reform of land property rights system does not lie in which ownership system is implemented, but in that under a given ownership system, each property right subject obtains corresponding rights and interests according to its own property right power, which is the fundamental place to solve the rural land problem in China, and this is the core idea of "distribution according to power" put forward by the author for the first time. The basic essence of "distribution according to power" is that in the distribution of national income, each property right subject obtains the distribution form of national income with its own power. According to the theory of "distribution according to power", the construction of a long-term mechanism for the distribution of rural land value-added income requires efforts from the following aspects:

First, construct the institutional framework of land property rights of "separation of three rights". As for the reform of land property rights, there are four different reform ideas: nationalization of land, privatization of land, collective ownership of land and multiple ownership of land. The author thinks that the key to the reform of land property right system is not the ownership form, but the corresponding rights and interests of land appreciation income obtained by each property right subject under a given ownership system. In order to realize the distribution form of land value-added income of "distribution according to power", it is an important prerequisite to separate the management right from the current land contract management right and construct the land property right system framework of "separation of three rights" of land ownership, contract right and management right, which is an effective solution to the distribution of rural land value-added income in China.

Second, establish a unified urban and rural commercial construction land market. To establish a unified urban and rural construction land market, expanding power is the foundation, land acquisition reform is the key, and urban and rural unification is the direction. First, it is necessary to speed up the establishment of a rural collective construction land circulation system. The rural collective construction land transaction will be incorporated into the existing state-owned construction land market and other trading platforms, so as to promote open, fair and standardized transactions, so that farmers and collective economic organizations can directly become the interest subjects participating in the land market transaction. Second, we should vigorously cultivate and develop intermediary service organizations. Accelerate the development of intermediary service agencies such as market information, transaction agency, market consultation, land grade agency, land price evaluation and dispute arbitration for urban and rural unified construction land. Third, it is necessary to design scientific and reasonable procedures for the circulation of rural commercial construction land. It may be stipulated that the circulation of rural collective land shall be discussed and approved by villagers 'meetings, and shall be carried out openly through auction, listing and online bidding in the legally established unified urban and rural construction land market.

Third, improve farmers 'participation in land value-added income in multiple ways. In our country's current rural land value-added income distribution mechanism, we can focus on promoting three forms, such as equity, mortgage and lease, while other forms, such as subcontracting, replacement and anti-lease and anti-contract, can be gradually summarized and perfected in practice. One is to invest in shares, establish interest incentive mechanism and income growth mechanism to attract land shares to participate in industrial operation through dividends of land shares. Second, mortgage, according to the system framework of "separation of three rights" of land ownership, contract right and management right, separating management right from contract right can make farmers 'management right obtain the function of mortgage. Third, lease, land can realize lease, land value-added income distribution according to the distribution form of "distribution according to power", which can well straighten out the distribution relationship among farmers, collectives, governments and developers.

Fourth, use taxes and fees as a lever to adjust the secondary distribution of land value-added income. The tax on rural land in China mainly includes cultivated land occupation tax and cultivated land reclamation fee and other taxes and fees. According to the theory of "distribution according to power", the state owns neither the ownership of rural collective land nor the right of contract and management of rural collective land, and the government should not participate in the distribution of value-added income of rural land. only in the urban land market can the government obtain monopoly land rent and land transfer fee according to the ownership of urban land. However, as the supplier of public service products, the state needs to provide a large amount of expenditure on rural infrastructure, social security and other public services, so the local government on behalf of the country participates in the secondary distribution of rural land value-added income in the form of taxes and fees.