Research On Income Distribution Of Collective Profitable Construction Land Transfer

For a long time, urban and rural of China have different land system. Rural collective land can’t transfer into urban market, which greatly hampered the development of rural economic and urban-rural integration. The Third Plenary Session of the 18th Central Committee of the Communist Party of China put forward to build "a unified construction land market", and we should give full play to the decisive role of the market mechanism in the allocation of land resources. This has a significant positive role in breaking urban and rural dual economic system, promoting land reform, accelerating the development of new urbanization, promoting rural economic development and protecting farmers’ rights. The key issue of collective profitable construction land transfer is income distribution. So this thesis studies problem of income distribution of collective profitable construction land transfer.First, after combing the concepts of collective profitable construction land transfer, we define the object of study scientifically. The circulation object is the existing collective profitable construction land. The circulation way is remising-land method the first time. The land income is come from market transactions. Then, we look for the:basis on theoretical and practical aspects. The existing literature and theory are considered as the theoretical basis of this thesis, the typical income distribution programs in pilot areas are considered as practical guidance of this thesis. Under the guidance of the theory and practice, we start on land value analysis. In accordance with the formation of the land revenue, we divided land revenue into three parts, original collective land use value, investing value added and land development rights value added. Next we analysis of the causes of land value added. The investing value added is attributed to the investment funds and the social average investment returns. The land development rights value added is attributed to infrastructure investments, urban economic development, land-use change and land geographical advantages. Meanwhile, we construct theoretical foundation system of why collective economic organizations, farmers, and government can participate in the distribution. Collective economic organizations based on the representative status of land ownership, land investment and job functions to participate in the distribution. Farmers based on the membership rights and their own development needs to participate in income distribution. The government based on the external and governmental responsibilities to participate in income distribution.Through systematic theoretical analysis, and using appropriate measurement methods, we come up with the land revenue distribution plan. The first step is calculating original collective land use value, investing value added and land development rights value added basing on land transactions price. The second step is letting investors acquire land investment cost and the average investment returns, letting the government acquire the land tax to share the land value-added benefits. The third step is making the collective economic organizations to get some land revenue based on the duty of rural economic operation and the social insurance. The fourth step is making collective shareholding reform. Farmers acquire the rest of land revenue based on their share. The government takes the income tax to achieve a balanced distribution of land revenue. In order to ensure the implementation of the allocation scheme, we propose to improvement collective land property system, rebuild internal architecture of collective economic organizations, make collective shareholding reform and build land tax system.