Institutional Design of Incremental Revenue Distribution from Rural Residential Land Transfers under"Tripartite Entitlement System"
The purpose of this study is to analyze theoretical foundation and institutional design of incremental revenue distribution from rural residential land transfers and use under the"tripartite entitlement system"reform.The research methods include empirical analysis and normative analysis.The results show that:in the process of initial rural residential land transfers,the rural households obtain incremental revenue based on the proceeds-seeking rights,and rural collective participates in incremental revenue distribution based on the proceeds-seeking rights of collective ownership.The rural collective provides sharing revenue to its members,which defines the legitimate boundary for its distribution of incremental revenue.Meanwhile,considering the infrastructure input,trading services for rural residential land transfers and redistribution fairness,the government should participate in the secondary distribution through taxation.In conclusion,it's essential to make provisions for the minimum proportion,purposes,and fund supervision of incremental revenue distribution by rural collective,while granting autonomy space to rural collective economic organizations,to ensure fair distribution of incremental revenue among rural collective and its members.Income tax should be levied on rural households who transfer rural residential land initially.In the process of rural residential land transfers,incremental land revenue tax should be levied on the transferers.Additionally,deed tax should be levied on the transferees.
"tripartite entitlement system"of rural residential landrural residential land transfersincremental revenuedistribution
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