Legal Expression And System Implementation Of Tax Adjustment Of Collective Land Value-added Income

At the Third Plenary Session of the 18th CPC Central Committee,the reform goal of building a unified market for urban and rural construction land was put forward.The twelfth session of the Standing Committee of the National People’s Congress decided to start the pilot reform of collective land in 33 pilot areas nationwide from 2015.The perfection of distribution mechanism of collective land value-added benefit is one of the important problems of pilot exploration.The purpose of this paper is to analyze the distribution of value-added income in the field of collective construction land entering the market and land expropriation and compensation.And combine the existing land tax system to explore the implementation of collective land value-added income tax regulation system under the existing land tax law order.The first part of this paper is based on the existing research results to explore the government’s participation in the process of land value-added income distribution,combing the collective construction land value-added income distribution system and land expropriation compensation system research status,leads to the research ideas of this paper.The second part of the pilot reform through the analysis of the temporary value-added benefits regulatory system defects and practical problems,put forward in the form of tax reform regulatory system,improve the collective construction land in the market value-added benefits distribution plan.The third part is the exploration of the reform of the current land expropriation and compensation system,analyzing the problems of the current land expropriation compensation system and the irrationality of the comprehensive land price system and land for social security system.Finally,it demonstrates that the government should participate in the secondary distribution of land expropriation through the form of taxation under the premise of market price compensation.The fourth part is to sort out the existing land tax system,demonstrate the possibility of implementing the tax system on collective land by means of legal interpretation,unified collective construction land into the market and land expropriation compensation for the value-added income distribution.The fifth part summarizes the basic argument and demonstration ideas of this paper,and holds that it is of great significance to link up the existing land tax law system and implement the tax regulation system of collective land increment income to solve the contradictions and disputes of the distribution of rural land increment income,promote the rural land reform,and realize the state-owned land and collective land equally entering the market,equal price and equal rights.