The Legal Thinking On Distribution Of Transferring Income Of The Right To The Use Of Collective Land For Construction

Collective land ownership has long been regarded as the ownership which has an incomplete function,because the right to dispose of property is limited by the sixty-third article of “land management law”,the right to usufruct in collective ownership of land can not get legal protection.The practice of transferring of collective construction land based on the actual needs has not established a perfect income distribution system,but it has generated many problems in the practice of income distribution.The three kinds of subject participating in income distribution of tranferring the right to use the collective construction land have their own problems and their causes.The analysis of this paper will focus on the rural collective organizations,collective organization members and government.The main problem of rural collective organizations' participation in distribution is that it is too vague to respresent the right of rural collective organization?The villager committee manage rural economic affairs caused villager cadres' power is too large.And the village committee in the process of transferring the right to use collective construction land act as a dual agency.The main problem of particaption of collective organization members in income distribution is that the membership of collective organization members is diffcult to determine,which has always been a diffcult point in judicial practice.Existing qualification standards of collective members,mainly used in the land expropriation compensation,and the rural collective land contract regulations,but the institution of income distribution in the transferring the right to use collective land have different legislative purposes in comparsion with above institutions.It is diffcult to directly apply the above rules.The main problem of local government's participation in income distribution is that local government do not have the power to tax,local legislation creates a tax that does not have sufficient legitimacy.The key to solving the problem of rural collective organization's participation in income distribution is to set up the rural collective organiztion in a natural village so as to facilitate the supervision of villagers.The collective economic organization,on bahalf of the rural collective economic affairs,is separated from the administrative affairs of the village committee.To participate in the distribution of income can guaranteed the public service function and social security function of the collective subject,but reduce the proportion of income distribution.To solve the problems of participation of the collective organization members in income distribution is that The qualification standards of status of the collective members should be given prioprity in a flexible judicial standard.Judges in a specific case should have a lot of room for discretion.In 2014,the state council implemented the reform of household registration.Abolishment of difference of urban and rural household registration will be an inevitable trend.The right to distribute income of collective construction land depends on the rural household registration,which should eliminate the contact with the status.So,the collective members' right to distribute income should not have the social security function again.In the new trend,it can be designed as a pure property rights.Improving the existing land tax system is the key to solve the problems of participation of the local government in income distribution.In the form of national legislation,a tax on collective land shall be established.In order to ensure the legitimacy of local governments' participation in income distribution.In addtional,to complete the connection between the tax law of collective construction land and the tax law of state-owned construction land,to establish a unified land tax system for urban and rural areas.