Since the eighties of the twentieth century, under the conditions of China’s rapid economic development and the growth of population, the process of urbanization has also accelerated quickly, and the expansion of urbanization has extended to the fringe area, so as to the contradiction between the demand and supply for land has become more and more prominent. Along with the appreciation on the land investment and the scarcity of land, land values appreciation have been reflected ever than, especially land value appreciation is irreversible in all regions of the city, and the impact on the entire social1economic is prominence.On the basis of domestic and foreign scholars’ research, this paper focused on the present situation of urban land value appreciation. Firstly, on the dividing of the city area, I think it mainly includes the centers of cities, urban development district and the urban and rural connecting areas. And make the urban development district and the urban and rural connecting areas together as the outer edge of the city boundary area. After clearly divided the district of city area, we adapted from home and abroad on the land value-added research. And proposed urban land value concepts:it refers to the dynamic growth in the city-owned land values, including the value of the various parts of the city within each region.Followed in order to research the urban land value formation and distribution mechanism, the paper make the root theory:Marx’s theory of rent as start, from absolute rent, causes differential rent (I and II) and extend monopoly rent extend to the city absolute rent, urban differential land rent and monopoly rent. And combine the principle of the urban land value allocation, we know that the absolute amount of rent is decided and derived from inferior land, and it changes between the amount of rent in the same area of suburbs and all the super profit of the land user, and is influenced with the land supply and demand. Cities differential rent I mainly comes from the differences in capital costs and the flow velocity of the products produced by the process of transportation. But the micro-urban differential rent II is embodied by the volume rate of high-rise buildings, the macro is through the existing urban infrastructure of secondary development embodied;Another the city monopoly rent makes rare features of a special piece of land as a precondition, the amount of its monopoly rents equal to the diffidence by the average profit in prime locations in the city to take the commercial and the average profit out of the prime locations. Summed up in these urban land-related content, and targeted research into the role of the theory of land rent price:the price of land comes from absolute rent and affected by differential rent and the special sections on the monopoly rents mainly by contributions to achieve.These important conclusions and discuss the contents of all of the text on the formation mechanism of urban land value has laid a theoretical foundation.In part three, in order to analyze the distribution of urban land value better, the paper according to the factors of causing the value of urban land, divide the value of urban land to value-added investment and non-value-added investment.And the value-added investment includes internal and external investment appreciation and non-value-added investment includes scarcity value, interest rate and policy value, use of value. Internal direct investment value of land is the result of the user’s direct investment, is the differential rent II, so the value-added should belong to all users; The objective of external indirect investment value and non-value-added investment is difficult to distinguish, so the main value is defined as a natural part and belong to both absolute rent and differential rent, so this value should be attributed to farmers and society as a whole share. Due to in the nature of value-added part, the various stakeholders have a fuzzy boundaries in their interests, so it is an important factor leading to the allocation of urban land value.Then in this paper, followed by the formation mechanism of urban land value as the basis, combined with the basic principle of land value-added income distribution, we begin to research the interest of government and developers in the demolition process.This part we quote an example:the demolition in the city of Wuhan Jiangxia area.And the analysis focuses on agricultural land converted to urban land value generated by construction land (mainly natural value added) of the distribution.In part four, with learning the results of previous studies, this paper focuses on affirmative and improve the proposal for levying the tax aspects of land tenure, this article is proposed reform of land homeopathic rent taxes up, and creatively put forward the idle land tax for land ownership and tenure of land occupied residential land occupied by both tax policy, including the establishment of a sound-occupied dwellings and real estate registration system completely echoes the policy in June to start a unified real estate registration system proposed two sessions in2014.So, through the comprehensive study of urban land value appreciation by concept definition, theoretical analysis, the formation and the distribution mechanism, tax policy, then combined with previous research results. On one hand, this article deeper studies the land value appreciation of urban fringe area, and perfect the study of urban land value appreciation; on the other hand, this article puts forward the concrete implementation scheme of land retain part which has a certain feasibility and supplements on land tax. |