Since the environment has been more and more worse these years, the issue on sustainable development is being the focus of the society today. What's more, the governments all over the world take this issue as one of their important policy. With the rapid development of our country's economy, we also destroy the environment badly, so our government pays more attention to balancing the economy's development and the protection of the environment. In the Seventeenth National Congress of the Communist Party of China on Oct. 15, 2007, it said that it is essential to significantly accelerate the transformation of the development pattern and improve the socialist market economy. We will adopt fiscal and taxation systems conducive to scientific development and set up sound compensation systems for use of resources and for damage to the ecological environment. So we must set up an integrated and reasonable compensation system on use of resources as soon as possible.The purpose of this paper is to study the mechanism of distribution on the land profit, especially the mechanism on government gains.At the beginning, this paper analyzes the deficiency of the current mechanism of distribution on the land profit and points out the theme of this paper, then review the literature on this subject.In the first part, this paper introduces the character and category of the land resource. Firstly, after describing the concept of the land resource, the author points out that the land resource which this paper researched is the one which can be used by human being and can make profit for people. Secondly, this paper introduces the economic character of the land resource. Thirdly, the author sorts the land resource into three categories by location, nature and economic use. The second part is to address the theory of the mechanism of distribution on the land profit. Firstly, the land resource is owned by our state and the government should manage the resource as asset. Secondly, this paper indicates that the value of the land resource comes from the nature of the land resource and the money and labor input into the land resource, after analyzing it, the author points that the land resource can be compensated by rent and the profit. So the only form of the government income from the land resource is the rent which is paid by the user of the land resource to the owner. Finally, the author excerpts a formula of the rent and advices to take the rent yearly.The third part is to study the mechanism of distribution of the agricultural land. The value of the agricultural land is from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and agriculture profit. The rent is the income of the government which is from the land resource and its payer is the user of the agricultural land.The fourth part is to study the mechanism of distribution of the industrial land. The value of the industrial land comes from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and industry profit. The rent is the income of the government which is from the land resource and its payer is the user of the industrial land.The fifth part is to study the mechanism of distribution of the residential land. The value of the residential land is from the nature of the land resource and the money and labor input into the land resource, so it can be compensated by rent and the profit. The rent is the income of the government which is from the land resource and it is paid by the land agent and the resident.The sixth part is to study the mechanism of distribution of the land on communal facilities. The value of this kind of land comes from the nature of the land resource and the money and labor which is input into the land resource by the government. Since the communal facilities are all nonprofit, they are all free of the land rent. |