Research On The Principle And Technical Method Of Land Value-Added Accounting For Rural Commercial Collective-Owned Construction Land

Realizing the rational distribution of land value-added income among the state,collectives,and individuals is one of the core goals of the pilot reform on rural commercial collective-owned construction land.Based on the review of the value theories and the domestic researches on land appreciation income,this paper defines the concept of land appreciation and land appreciation income,analyzes the general attributes of land appreciation,and summarizes the general laws and specific forms of land appreciation.With case analysis and comparative research method,this paper clarifies the principle of land value increment accounting above the rural commercial collective-owned construction land entering market,builds a model of land appreciation accounting,compares the cost accounting methods,and selects an appropriate method.Deqing County is taken as case to verify its feasibility.The study suggests that the land appreciation refers to the increase of land prices in the market economy,while the land appreciation income is the price gap obtained by the land owner from this price increase.With continuous development of the economy and society,though the price of land fluctuates,it will go with a general irreversible trend of growth.The causes of land appreciation can be divided into two kinds:artificial increment and natural increment.The former is caused by personal labor and investment,while the latter,the main cause,is due to social factors.The purpose of the land appreciation accounting of the rural commercial collective-owned construction land is to calculate the natural increment caused by the social factors.It is better to use residual method to account the land appreciation of rural commercial collective-owned construction land entering market.Specifically,the land appreciation of rural commercial collective-owned construction land when entering market can be obtained through deducting the parts,caused by collectives and individuals,from the land transfer income.At the level of accounting methods,to account the land appreciation of rural commercial collective-owned construction land when entering market requires the completion of two tasks,the verification of the income of a parcel entering the market;and the verification of the cost of this parcel.Land transfer income can be determined based on the transaction price in the market,or the total rental income.With the idea of replacement cost,the cost can be determined with standard cost method.The types and standards of cost items can be defined in zones by local government.In the calculation of the case on Deqing County,the land appreciation accounting model and technical method system demonstrated good feasibility.