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现行征地制度是建国以来由宪法肯定的有关国土资源的根本制度,在计划经济体制时期依靠行政集权机制、非商品——货币交换关系、城乡分割的二元发展模式和巨大的城乡差别,这一制度排斥了级差地租规律,基本上得以推行并保证了国家经济建设的需要。改革开放以来,市场经济环境形成,级差地租规律发生作用。农民尤其是城郊农民因获土地综合经营权而致富,征用土地意味着致富手段被剥夺。多种经济成分共同发展和参加建设,使得土地征用中“公共利益”和“商业利益”交织在一起。政府不仅要地,而且还要土地带来的级差地租。随着经济增长,非农利用土地剧增,政府的行为正在利益主体化,农民及村级组织在征地中维权意识空前强烈,由此引发的群体性矛盾激增,一些地方政府的行政调控和高压手段导致社会不稳定。改革征地制度势在必行。从目前存在的几种改革建议比较分析,采取严格审批、市场定价、税收调整是一种优化选择。这要求在严格审批前提下,变征用为征购,兼顾城建用地、政府用钱、农民持续发展的三者利益,由市场定价,买卖过程中政府用税收调节级差地租再分配。新设税种由中央、地方共享,主要用于基础设施建设,以培育级差地租。
The current system of land expropriation is the basic system of land and resources affirmed by the Constitution since the founding of the People’s Republic of China. In the era of planned economic system, it depends on the administrative centralization mechanism, the non-commodity-currency exchange, the dual development model of urban-rural division and the huge urban-rural difference. The system excludes the law of differential rent, and basically can promote and guarantee the needs of national economic construction. Since the reform and opening up, the market economy environment has formed, and the differential rent rules have a role to play. Farmers, especially suburban farmers, get rich by the comprehensive management of land. Expropriation of land means deprivation of the means of enrichment. The common development and participation of various economic sectors make the “public interest” and “commercial interests” in land acquisition intertwined. The government not only needs land but also differential rent brought by the land. With the economic growth, the non-farm use of land increased sharply, the government’s behavior is being subjectified, peasants and village-level organizations have an unprecedented sense of rights protection in the land expropriation, which triggered a surge in group conflicts. Some local governments, administrative control and high pressure Means lead to social instability. Reform of land requisition system is imperative. From the comparative analysis of several existing reform proposals, adopting strict examination and approval, market pricing and tax adjustment is an optimization choice. This requires that under the condition of strict examination and approval, the requisition is used for requisitioning, taking into consideration the interests of the urban construction land, the government money and the sustainable development of the peasants, and the market pricing and the redistribution of rent by the government in the process of buying and selling taxation. The new taxes are shared by the central government and local governments and are mainly used for infrastructure construction to cultivate differential rent.