The Legal Issues Of The Distribution Of Value-added Income From The Entry Into The Market Of Collective Operating Construction Land

At present,the local pilot reform of the distribution of value-added income from the entry of collective operating construction land into the market has the characteristics of multiple entry subjects,multiple entry ways,and dual specific distribution objects.However,at the same time,the local pilot reform also has the problems of the inappropriate subject of the entry of value-added income,the imperfect distribution right procedures of internal members,and the single distribution mode of value-added income.In order to further study the legal issues of the distribution of value-added income from the entry of collective operating construction land into the market,it is necessary to determine the connotation and extension of value-added income.The value-added income of collective operational construction land should come from the profit-making use of the collective construction land entering the market through the planned use,and have the private law attribute.Moreover,the value-added income from entering the market is different from the value-added income adjustment fund.The value-added income adjustment fund has its own tax nature,and belongs to the transitional stage of the construction of the tax system for collective operating construction land,which should be included in the tax administration.The value-added income from entering the market comes from the collective management and construction land ownership of the farmers’ collective,which should belong to the private law subject enjoying sovereignty,that is,the farmers’ collective.In addition,the ultimate right subject of the distribution of value-added income from the entry into the market of collectively operated construction land should be the farmers’ collective,rather than the collective economic organizations that exercise economic management power on their behalf and do not have universality.The villagers’ committee should also determine its coordination subject status to facilitate the separation of economic functions andadministrative functions.More importantly,local governments should not directly participate in the initial distribution of value-added income in the distribution of value-added income into the market,but should participate in the redistribution of value-added income into the market based on the principle of property rights and government participation in the secondary distribution.And the right to participate in the distribution is only enjoyed by the provincial and provincial governments outside the township government.The local government can compensate for the financial resources through the preemptive right and the "ppp" model.Finally,based on the existing problems of the distribution model of the value-added income of the old land in China and the needs of the country for land reform,the distribution model of the value-added income of the collective construction land entering the market needs to be newly constructed.In this regard,the practical local pilot reform has been quite effective and has unique local characteristics.The academic community has also put forward a new model theory for the distribution of value-added income from the entry of collective operating construction land into the market,mainly including the land ticket model,the built-in financial model and the stock cooperative model.However,due to the vast area of rural land in China,each region has its own characteristics and needs.We should develop a new distribution model of value-added income from the entry of local collective construction land into the market according to local conditions,and promote the diversified development of the distribution model of value-added income from the entry of the market,so as to better safeguard the collective interests of farmers.