论城市土地收益分配制度创新

分析认为,我国城市土地收益分配主要存在土地产权制度不健全、土地收益分配体系不合理以及土地投入不足的问题。指出可通过构建以地上权为基础的城市土地产权体系、明租正税少费和调整税收结构、组建土地基金等制度创新,以解决存在的问题和理顺土地收益分配关系。

On Institutional Innovation of Benefit Distribution System from Urban Land

There are the following main problems for the benefit distribution system of urban land: imperfect institution of land property rights, irrational system of land benefit and shortage of investment on land. They can be resolved by the following institutional innovations: construct the system of land property rights based on the superficies; make the land rent definite, the land tax perfect, cut down illegal land fees; adjust the structure of land tax and establish land funds. These measures can also coordinate the relationship of land benefit distribution system.