Research On The Legal Issues Of The Distribution Of Value-Added Income Of Homestead Based On Ownership

In the value-added income of the residential land,the farmers enjoy complete usufruct rights and gain income through direct legal relationship of utilization and transfer.The government participates in the distribution of proceeds in the form of land value-added tax in practice.The farmers’ collective shares the value-added income of the residential land and distributes the value-added income in theory and practice based on the income and management rights under ownership.With the rapid development of industrialization and new urbanization,the residential bases are showing stronger and stronger property attributes,and how to distribute the value-added income of residential bases is the key issue to be solved in the reform of residential base system.This paper examines the legal issues of value-added income formed on the basis of collective ownership of residential land.Firstly,we explain the connotation of residential land and value-added income,and grasp the general trend of the distribution of value-added income of residential land in the overall situation.To sort out the specific legal provisions in the legal system that provide for the distribution of residential bases and value-added income,to find the conditions and legal basis for the distribution of value-added income from residential bases,and to prove the legal legitimacy of farmers’ collective enjoyment of value-added income from residential bases.Secondly,it introduces the current practice status of the pilot areas in the distribution of the value-added income from residential bases,and explains the legalization and standardization issues that need to be addressed in the distribution of value-added income from residential bases by farmers’ collectives.Based on the pilot exploration of the distribution of value-added income from residential bases,we further clarify the basis of legal norms,analyze the legal dilemmas behind the difficulties in practice,and sort out and summarize many unfair and unreasonable aspects in the distribution of value-added income from residential bases,which are mainly manifested as follows:Firstly,the mechanism of exercising power by farmers’ collectives is not perfect.Secondly,there is a lack of home base authority.Third,there is a lack of legal provisions for the collective distribution of value-added income by farmers.Fourth,the legal concept of farmers’ collective income rights is vague,and farmers’ collectives are in a weak position in the distribution.Fifth,there is a legal risk in the proportion and use of the collective set-aside.Sixth,there is a lack of reasonable legal regulation of internal distribution.Seventh,distribution regulation is extremely simple in the Civil Code and Land Management Law,and lacks special supervision norms,resulting in ineffective distribution regulation and difficulties in protecting the rights and interests of farmers’ collectives.Finally,according to the legal problems found,we try to put forward corresponding legal countermeasures and suggestions from three aspects:constitutional foundation building,legislative promotion,and legal supervision,specifically including clarifying the attributes of the right to residential bases and protecting the rights and interests of residential bases;clarifying the rights of farmers’ collective income and improving the legal system of income distribution;and establishing the legal mechanism of collective set-aside and use supervision in accordance with the law.