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Zhou Xiaoping: Journal of Beijing Administration Institute—On Optimization of Land Income Distribution in Transaction of Rural Commercial Collective-

2021-04-26 Views:254

Reasonably balancing the land income distribution in the transaction of rural commercial collective-owned construction land( TRCCCL) is the key to the orderly implementation of its work,and is also the basis for promoting the construction of a unified urban and rural construction land market.Taking Beiliu City as an example,through unifying the value connotation and accounting caliber of TRCCCL and state-owned land transfer(SLT),the surplus method and cost method were adopted to calculate the income distribution in different research units and locations.Besides,the differences in land income distribution between TRCCCL and SLT were compared and analyzed.Also,the characteristics and problems of income distribution of TRCCCL were analyzed.The results showed that:(1) The total value in TRCCCL is lower than that in SLT because of the incomplete marketization in TRCCCL.As a consequence,the total capital is not enough to distribute between the farmer,collective and government.(2) The process cost in TRCCCL is lower than that in SLT because of the nonstandard cost accounting in TRCCCL.(3) The income of farmer and collective in TRCCCL is higher than that in SLT in urban areas,however,the two are almost the same between TRCCCL and SLT in rural areas.The income of the government in TRCCCL is significantly lower than that in SLT.The distribution pattern of“farmers get more and the government gets less”is reasonable to some extent.Therefore,the optimization suggestions of income distribution are made.It is supposed to improve the income distribution management from three aspects on the basis of strengthening market guidance and improving cost management.First,adhere to the distribution pattern of“farmers get more and the government gets less”,so as to safeguard the property rights of farmers.Second,according to the principle of operability,use SLT as a reference dynamically and guarantee the general balance of land income distribution in the two patterns.Regarding to the fact,the government should determine the standard of income distribution in TRCCCL flexibly.Third,the income of farmer and collective should be given priority to by taking the total market price which excludes the process cost as the basis of income distribution.

Zhou Xiaoping,Feng Yuqing,Yu Shuqiong. On Optimization of Land Income Distribution in Transaction of RuralCommercial Collective-owned Construction Land: A Case Study of the Reform Pilot in Beiliu City[J]Journal of Nanjing Agricultural University(Social Sciences Edition), 2021, (02),116-125.