CAJ | 학술논문

基于对国内外相关领域重要研究成果的概括，对土地增值的含义、土地增值收益的形成机制、土地增值收益的分配与测算、土地增值管理工具等问题进行了总结分析。土地自然增值是社会经济进步的结果，是研究关注的重点，土地增值在不同利益主体间的分配则是研究的难点。我国土地增值管理中的突出问题表现为土地产权界定不清晰；土地增值收益流失、回归途径缺乏；征地补偿标准过低、农民权益受损；土地租、税、费体系不合理。未来应加强对土地增值收益分配和管理的实证分析、分类研究；必须加强基于土地公有制基础上的土地产权理论、土地租税理论和土地增值收益管理理论创新研究。
기우대국내외상관영역중요연구성과적개괄，대토지증치적함의、토지증치수익적형성궤제、토지증치수익적분배여측산、토지증치관리공구등문제진행료총결분석。토지자연증치시사회경제진보적결과，시연구관주적중점，토지증치재불동이익주체간적분배칙시연구적난점。아국토지증치관리중적돌출문제표현위토지산권계정불청석；토지증치수익류실、회귀도경결핍；정지보상표준과저、농민권익수손；토지조、세、비체계불합리。미래응가강대토지증치수익분배화관리적실증분석、분류연구；필수가강기우토지공유제기출상적토지산권이론、토지조세이론화토지증치수익관리이론창신연구。
This paper summarizes and analyzes the meaning of appreciation of land value;formation mechanism, distribution and calculation of land value-added income;and administrative tools of land value. It points out that land natural value is both the result of social and economic progress and the focus of the researchers;while the distribution between different parties concerned is the research rubs. This paper goes on to look at some prominent problems involved in the management of the land appreciation, these are:the deifnition about the property right of land is confusing;the land value-added income is lost, and there is no way to return the lost income. Land requisition compensation standard is too low to protect the interests of farmers. The rent, tax, and fee system of land is not reasonable. On account of this, this paper points out that we should strengthen empirical analysis and classiifcation research on land value-added income distribution and management;as well as the theoretical innovation research on the theory of land property rights, land tax theory, land value-added income management theory based on public land ownership.