Suggestions on cracking the urban-rural dual land system pattern

Liu Shouying is a researcher at the Rural Economic Research Department of the State Council Development Research Center.

Thirty years ago, China began the whole reform with the reform of agricultural land system. This reform has brought about changes in China's economic, social and political structure and changed the fate of farmers. History has proved that this reform has been supported by farmers. At present, the land problem has once again become the focus of the whole society, and disputes and mass incidents caused by the land system have become the main reasons that affect social stability, and the voice of the whole society demanding land reform is rising day by day.

The main spiritual goal of the Third Plenary Session of the 17th CPC Central Committee is the integration of urban and rural areas, and the central task of reform is to eliminate the dual structure of urban and rural areas. The focus and highlight of the whole document is to eliminate the dual structure of land and realize the unified land market in urban and rural areas.

First, the formation and strengthening of the urban-rural dual land system pattern

Why is the voice of the whole society for the whole land system reform so high? I think the core reason is that the dual structure of land system, land market and land legal system has not been eliminated in the past 30 years, but has been strengthened.

(A) The farmland system is developing in the direction of strengthening farmers' property rights.

1. Constantly emphasize and strengthen the dominant position of farmers' right to use.

From the document 1 issued by several parties in the 1980s to the Third Plenary Session of the 17th CPC Central Committee, our basic idea is to continuously strengthen and emphasize the dominant position of farmers' right to use, which is manifested in the document 1 issued by several parties in the 1980s, making the household contract system a basic management system. After 2000, several documents 1 realized the farmers' property right of land use by realizing the contracted land area and plots. The Third Plenary Session of the Seventeenth Central Committee of the Communist Party of China proposed to give farmers more adequate and more secure land contractual management rights. What is "enough"? It is to "improve the right to contracted management of land and protect farmers' rights and interests in the possession, use and income of contracted land according to law". This means the protection of farmers' land contractual management rights.

2. Extend the land contract period and stabilize farmers' expectations of land.

The contract period of 15 was determined by the Party's document 1 in 1984. The document 1993 1 1 was extended to 30 years, and the Third Plenary Session of the 17th CPC Central Committee proposed that "the existing land in contract relationship will remain stable for a long time". From "long-term" to "long-term", my understanding is that from the land contract system with a time limit to the land contract management right system without a time limit, it means the permanence of the land contract management right system. The change of this word is far-reaching. Policymakers have not considered whether to set a longer term to stabilize the contract relationship when the contract period approaches, and it is impossible for local governments to use the contract period to harass farmers. More importantly, it is conducive to truly stabilizing farmers' long-term expectations of land.

3. Make it clear that the main body of farmland transfer is farmers, and advocate the principles of legality, voluntariness and compensation.

Before and after the release of the documents of the Third Plenary Session of the 17th CPC Central Committee, almost all media reports focused on the transfer of land management rights. I think this is an ignorance or even misunderstanding of the past policies. In fact, from document 1984 to document 200 1 10, the principle of legal, voluntary and paid circulation was put forward, and the Third Plenary Session of the Seventeenth Central Committee of the Communist Party of China was more perfect in this respect, mainly to clearly form market norms for the circulation of contractual management rights.

(B) The non-agricultural use of agricultural land is developing in the direction of maximizing the land interests of local governments.

However, while the agricultural land system is developing in the direction of strengthening farmers' property rights, the non-agricultural and construction land systems are developing in the direction of maximizing the land interests of local governments. Mainly manifested in:

(1) 1998 "Land Management Law of the People's Republic of China" formed the government monopoly of farmland conversion. Its institutional arrangement and guarantee mechanism are: mandatory planning, strict examination and approval of farmland conversion; The only way to transform land acquisition into agricultural land and construction land; The compensation for farmers' land should be several times the original use.

(2) The reform of the state-owned construction land use system provides a profitable space for local governments. From "People's Republic of China (PRC) Constitution" (1988) allowing land use rights to be transferred according to law to "listing and auction" of commercial land in the late 1990s, the government became the main winner of land transfer income.

Agricultural land policy and legal system are increasingly evolving to strengthen the protection and marketization of agricultural land property rights, and non-agricultural land policy has formed a planned economic policy with high monopoly and comprehensive government control. As a result, the same piece of land, just because of the different uses of agricultural land and non-agricultural land, contains completely different rights and interests, and its operating rules are completely different; Farmers are basically excluded from the process of farmland conversion, or the decision-making power of farmland conversion is greatly restricted, and the right to income is not guaranteed.

Second, the dual land system and the road of industrialization and urbanization.

(A) the government started industrialization and urbanization with land.

The above land system has made great contributions to the rapid economic growth of China. China's rapid economic growth in the past 20 years is basically driven by two engines: rapid industrialization and rapid urbanization, and behind these two engines, land is the engine. Mainly manifested in:

First of all, local governments promote industrialization by establishing parks, and urbanization by planning control and zoning adjustment.

Second, the land of urbanization and industrialization is mainly acquired through expropriation, so with the advancement of urbanization and industrialization, the land collectively owned by farmers has become state-owned land, and farmers have entered the urban employment force after being compensated by a certain multiple of the original use of the land.

Third, local governments become the actual representatives of state-owned land, and land revenue becomes the main source of local governments' extra-budgetary income or urban infrastructure investment.

This model has promoted rapid urbanization, made land revenue the main source of local government and urban infrastructure investment, and ensured the rapid growth of our entire economy. However, its disadvantages are increasingly apparent, and its sustainability is also facing great challenges. More importantly, it brings great risks to the whole economic operation. Mainly manifested in:

First, the planned management and non-market allocation of land bring two problems, which are mainly manifested as follows: on the one hand, a large amount of land is wasted; On the other hand, areas with rapid economic development are restricted by the management of land planning indicators.

Second, local government finance and infrastructure investment are highly dependent on land transfer and land mortgage, and government financial risks and financial risks increase. According to our recent survey, this risk may be more serious than in the macro-control of land in 2003. Local governments use land mortgage loans to promote urban infrastructure investment, resulting in huge government debt. The extent and coverage of this debt has expanded from provincial capitals and large and medium-sized cities to small towns at the township level.

Third, the low compensation price for land acquisition and the high land transfer price, coupled with the government's lifelong system, have led to more land acquisition and more land sales, which has led to less intensive land use and exhausted government land revenue in the future.

Fourthly, the exclusive monopoly of land supply has formed land rent-seeking and land fixed rent, which has become the institutional root of corruption and also caused land hoarding and land speculation.

Fifth, farmers' land property rights and interests have been violated. Farmers are not only dissatisfied with low-cost compensation, but also exchange social security for land, which will bring great problems to society in the future.

(2) Farmers take part in industrialization and urbanization with collective land.

In fact, in the past 30 years, in addition to the state-led urbanization initiated by land, in fact, in developed areas, especially the Pearl River Delta, the Yangtze River Delta and the suburbs of big cities, we have always had another path, that is, farmers independently participated in the process of industrialization and urbanization with collective land. Mainly manifested in:

First, farmers collectively share the differential income of land through renting land and factories and rent.

Secondly, the commercialization and capitalization of rural collective homestead, the transformation of collective homestead and the rental of farmers' houses have become important sources of income for farmers and collective organizations.

Third, the collective ownership of land remains unchanged, and farmers participate in the process of industrialization and urbanization with land rights.

This model, namely farmers' independent urbanization and industrialization, has actually achieved a win-win situation for farmers' collectives, enterprises and local governments.

From the field investigation, the rapid industrialization and urbanization process in the whole Pearl River Delta region actually benefited from the Land and Land Management Law of People's Republic of China (PRC) in the late 1980s and mid-1990s. At that time, nearly half of the collective construction land entered the market, which played a key role in the industrialization and urbanization of the entire Pearl River Delta region. The development of a large number of township enterprises in the Yangtze River Delta region before the 1980s and the mid-1990s made collective land enter the construction land market. After the transformation of township enterprises, a large number of collective construction land has been transformed into assets instead of land. Farmers here, like the Yangtze River Delta region, share the process of urbanization and industrialization through land rent.

(C) explore ways for collective construction land to enter the market.

In addition to the Pearl River Delta and the Yangtze River Delta, we have seen that the exploration of collective construction land entering the market in recent years has never stopped. There are pilot projects by the Ministry of Land and Resources and local independent innovation. There are three main modes:

(1) Reserve land to enter the non-agricultural collective construction land market. The background is that under the national low-cost expropriation system, large areas of land are mainly converted into non-agricultural construction land through land expropriation, but land expropriation has brought conflicts with farmers' interests. In order to alleviate this contradiction, local governments reserve a certain proportion for local governments. For example, the whole village will reserve 15% ~ 25% of the reserved land after comprehensive expropriation, or it will be owned by the collective, or it will be reserved for long-term use by the collective after being turned into state-owned, that is to say, farmers will use it for a long time on a large scale and participate in the urbanization process on a small scale through expropriation.

Now this effect seems obvious. In this way, the situation of farmers losing their land and unemployment under large-scale land acquisition has been solved. After a small part of the land participates in the industrialization process, the income of the collective economy is guaranteed and the dividends of farmers are guaranteed.

(2) The stock of collective construction land enters the market. There are two roads here. One way is that after the transformation of the existing township collective enterprises, these collective construction land will enter the market. The second way is that in recent years, due to industrial concentration, the original scattered stock of construction land has both township enterprises' land and village public land, including village-run public houses and idle corner land. After the formation of industrial concentration areas, these areas have formed stock collective construction land to enter the market through off-site replacement and land consolidation.

Judging from the effect, the most obvious thing is to promote the intensive and economical use of land. Almost 70% of the land saved by a village can be freed for construction. It also eased the contradiction between supply and demand of construction land to a certain extent.

However, there are also some problems in the operation. First, where construction land is exported, its development right may encounter problems after the index replacement. The import area is a concentrated area of industrialization, but after the land in the export area is replaced by cultivated land, the future development rights and the value of land use indicators of these places are not reflected. Second, there are still doubts about whether the "balance of occupation and compensation" of cultivated land is really in place. It is a worrying question whether the land after consolidation will be reclaimed as cultivated land.

(3) Homestead entering the market. It shows that the value of collective homesteads and farmers' houses in urban suburbs and coastal developed areas has increased rapidly, and farmers spontaneously or collectively organize the development and transformation of homesteads to obtain the differential income of land value and participate in the process of urbanization and industrialization. There are several ways: first, farmers rent houses spontaneously; Second, the village collective will use the land after the transformation of the old village for commercial and real estate development; Third, local governments and developers are involved.

Its function is to greatly increase the income of farmers and collectives. But it also faces the following problems: first, legal and policy obstacles; Second, the protection of farmers' homestead rights has become a problem. At present, the basic practice of homestead transformation in various places is to transform farmers' old houses into two or three houses. Then, do the rights and interests of the saved homestead belong to the original peasant collective or to the local government and developers? In other words, for the saved construction land, did farmers share its development income? The current practice in various places and the problem we are most worried about is that farmers only fulfilled their housing rights and interests during the transformation of old villages and the relocation of homesteads. In this case, the property rights and interests of farmers' entire homestead have not been fully protected.

(D) The use of collective construction land has entered a gray field.

The exploration of various places and the experience of the Pearl River Delta and the Yangtze River Delta have opened up another road, that is, the road of collective construction land entering the market to participate in urbanization and industrialization, but the collective construction land market is entering a gray area.

In the early days of reform and opening up, the labor force was released after the household contract responsibility system. Encourage farmers to use collective land to set up township enterprises and develop rural economy. By the middle and late 1980s, farmers' land access to collective construction land was always open.

Gundam 1987 Land Management Law of the People's Republic of China actually has three channels: first, farmers use collective land for housing construction, enterprise construction and public welfare construction; The second is to retain enterprises owned by the whole people and urban collective enterprises, allow joint use of collective land with farmers' collective economic organizations, and make it clear that land expropriation can be carried out according to the needs of national land construction, or farmers' collective economic organizations can participate in the development of land use rights according to agreements; Third, urban non-agricultural registered permanent residence residents can use collectively owned land to build houses with the approval of the county people's government.

However, in 1992, the State Council issued "Opinions on the Current Economic Situation and Strengthening Macro-control", which adopted a closed market attitude towards collective construction land, including that collective land must be requisitioned as national land before it can be used as construction land, collective land can be set up as a joint venture company at a fixed price, and its land shares cannot be transferred.

1998 revised the new Land Management Law of the People's Republic of China, which merged the original state-owned construction land and collective construction land in the old law, greatly reduced the cut of non-agricultural collective construction land, changed the cut of farmers' use of collective land for non-agricultural construction to "exception", and retained the land for township enterprises and housing, but clearly stated that farmers' collective land use rights could not be converted.

By 1999, the Notice on Strengthening Land Circulation Management and Prohibiting Land Speculation (Guo Ban Fa [1999] No.39) stipulated that the scale and scope of rural residential areas should be strictly controlled, and new houses should be gradually concentrated in central villages and small towns according to the land approved by the plan. The scope of land for township enterprises should be strictly limited to the scope of construction land for cities, villages and market towns determined by the overall land use planning. Farmers' houses shall not be sold to urban residents, nor shall urban residents be allowed to occupy farmers' collective land to build houses.

The Decision of the State Council on Deepening Reform and Strict Land Management (Guo Fa [2004] No.28) and the Notice of the State Council on Strengthening Land Regulation (Guo Fa [2006] No.31) have introduced many strict land management measures, but the exploration of collective construction land transfer has begun. Document No.28 in 2004 is to encourage farmers to arrange construction land, and the increase of urban construction land should be linked to the decrease of rural construction land. It is proposed to strengthen the management of rural residential land and prohibit urban residents from buying residential land in rural areas, but a sentence is added at the back of the document: "On the premise of conforming to the plan, the right to use the construction land collectively owned by farmers in the village and under construction can be transferred according to law". The document 3 1 in 2006 retained the stipulation that farmers' collective land ownership can be transferred within the scope of legally acquired construction land that conforms to the plan.

From the overall trend, the local area is exploring a large number of rural collective construction land. In fact, our whole law and policy is basically a process from the initial opening to the strict management of the whole policy, and the whole collective construction land will be standardized in the later period.

(V) The Third Plenary Session of the 17th CPC Central Committee provided institutional space for breaking the urban-rural dual land system.

The Third Plenary Session of the Seventeenth Central Committee of the Communist Party of China adopted the Decision of the Central Committee on Several Major Issues in Promoting Rural Reform and Development. Providing institutional space for breaking the urban-rural dual land system pattern has become the biggest highlight and breakthrough point of this document in land.

1. Clearly occupy non-public welfare projects outside the scope of urban construction land determined by rural collective land construction land use planning, allow farmers to participate in development and management in various forms according to law, and protect their legitimate rights and interests.

This article is of revolutionary significance for farmers to legally share the fruits of industrialization and urbanization with land rights and interests, and provides a channel for rural collective construction land to enter the market.

2. Put forward to gradually establish a unified urban and rural construction land market. On the premise of conforming to the planning, the land use right can enjoy the same rights as the state-owned land openly and normatively through the unified tangible land market.

This means that rural collective construction land can only enter the non-agricultural land market after it is expropriated and turned into state-owned, which breaks the institutional barrier that prevents collective construction land from entering the market, and provides policy space for realizing the same land, the same price and the same rights for collective land and state-owned land, and establishing a unified urban and rural construction land market. As long as it conforms to the plan, collective construction land can also enter the market like state-owned construction land, and realize the real equal rights and interests of two different ownership types of construction land.

3. The reform of land expropriation system has narrowed the scope of land expropriation, improved the compensation mechanism for land expropriation, and put forward new reform measures.

The "Decision" clearly puts forward the strict definition of public welfare and operational construction land, which provides a prerequisite for narrowing the scope of land acquisition and truly realizing public welfare land acquisition; The principle of compensation for the rights and interests of landless peasants is put forward. Expropriation of rural collective land according to law should be based on the principle of the same place and the same price, and timely and fully compensate farmers' collective organizations and farmers. This means that the next step in the reform of land acquisition system will be an important step, that is, the compensation for landless farmers will be changed from the current compensation according to agricultural output value to compensation according to rights and interests. The "Decision" also proposes that the resettlement of landless peasants should include comprehensive guarantees such as employment, housing and social security.

Third, policy recommendations.

The spirit of the Third Plenary Session of the 17th CPC Central Committee provides an excellent opportunity for us to reform the land system and eliminate the dual land system in urban and rural areas. Next, it mainly discusses how to implement some specific reform measures and legal amendments around the spirit of the Third Plenary Session of the 17th CPC Central Committee.

(A) on the reform of land acquisition system

1. The basic focus of land acquisition system reform should be to prevent the trend of nationalization of construction land.

The fundamental reform of land expropriation system is to change the situation that the government monopolizes the land circulation market and maintain the long-term coexistence of state-owned land and collective land. Before the law is amended, we must first curb the tendency of nationalization in the process of converting agricultural land into construction land, and prevent the territory of cities from expanding rapidly and advancing to the rural hinterland. Prevent the transformation of villages in cities, make large-scale adjustments to villages, towns, streets, counties and cities, and expand the territory of state-owned land controlled by the government.

2. Formulate the catalogue of land requisition for public interests.

It is clearly stipulated that land that is not for profit shall not be expropriated. Land expropriation must adhere to the principle of meeting the needs of public interests and change the current practice of land expropriation as long as it is for economic construction. In order to prevent local governments from arbitrarily expanding the scope of land acquisition on the grounds that it is difficult to accurately define public interests, we suggest that policies should be issued to expressly stipulate that land acquisition for profit can be judged as non-public interest land; This kind of land may not be acquired by expropriation, and place names that do not belong to the public interest should be listed as the basic basis for land supervision.

3. Strictly stipulate the allocation ratio of land for public facilities in construction land.

In view of the current situation that the use of administrative allocated land is too broad, occupying too much land and wasting land, we suggest strictly regulating the allocation ratio of public facilities land in construction land and cleaning up some land allocated for public interests, which is actually for profit.

4. Pilot market price compensation for some public land.

(two) to formulate policies and regulations to strengthen the management of collective construction land, the introduction of collective construction land management measures.

1. Promulgate national laws and regulations to allow collective construction land to be leased, transferred or mortgaged.

The pilot and local exploration of collective construction land have been carried out for many years and accumulated rich experience. Local laws and regulations have been promulgated in some places. We suggest that national laws and regulations be promulgated as soon as possible to allow collective construction land to be leased, transferred, transferred or mortgaged under the conditions of controlled use and compliance with the plan.

2. Steadily establish a collective construction land trading market.

Inter-provincial collective construction land index trading is allowed to form a construction land index trading platform.

3. Introduce policies to encourage local governments to economize and intensively use collective construction land.

Stock of collective construction land for construction, only need to go through the formalities of examination and approval, no longer occupy the annual construction land index. We found in local surveys that although we have called for saving intensive land for many years, the effect is not obvious. We think the idea of the policy should be to put forward encouraging measures for saving intensive land, but the current situation is that it is very easy to occupy land on the one hand, and it is costly and uneconomical to save intensive land on the other. We should change this situation, on the one hand, increase the difficulty and cost of government land acquisition in the land acquisition system, on the other hand, put forward the incentive policy of saving intensive land use. The key here is to encourage the construction land index.

4 the implementation of collective construction land and state-owned construction land equal paid use system, including agreement transfer and "auction" transfer.

5. Land and real estate that legally enter the collective construction land market shall be issued with collective construction land use right certificate and property right certificate.

(3) In view of the policy of collective construction land entering the market put forward by the Third Plenary Session of the 17th CPC Central Committee, the policy of farmers' collective construction land participating in non-agricultural construction was studied.

1. When the collective land of farmers is expropriated within the scope of urban planning, it is suggested to reserve some construction land for the expropriated village according to a certain proportion.

This part of the reserved land is rented by the village collective economic organizations to build standard factories and pavements, and the rental income is distributed among the villagers in the form of shares. For the reserved land that affects urban planning, it can be sold by means of "bidding, auction and hanging", but the net income of the land mainly belongs to the village collective.

This proposal is being made everywhere, but according to the Decision, there is a gap outside the planning for these construction sites within the urban planning, but should all the construction sites within the planning become state-owned? If everyone wants to become state-owned, as far as our current situation is concerned, even if farmers are expropriated, it is actually more acceptable to reserve part of the land for farmers to participate in the process of industrialization and urbanization, which may be more conducive to farmers' income increase and social stability. Therefore, we suggest that the land department issue a special policy document to specify the proportion of reserved land, the way of use and the principle of income distribution.

2 For the stock of collective construction land within the scope of urban construction planning, farmers can use and benefit from it for a long time, or they can turn it into state-owned land, but farmers can use it for a long time.

Within the urban planning, in fact, we now have a large number of stock of collective construction land. If this land is forcibly turned into state ownership, it will cause great problems. We suggest that this land should be converted into state-owned construction land according to the spirit of the document, rather than ownership.

3. For non-agricultural construction on farmers' collective land outside the scope of urban construction, a certain proportion of construction land indicators will be allocated to farmers' collective on the premise of meeting the planning and use control.

Although the Third Plenary Session of the Seventeenth Central Committee of the Communist Party of China put forward that farmers outside the planning scope can participate in non-agricultural construction, the reality is that due to the shortage of construction land indicators, the allocation of construction land indicators in most central and western provinces is basically 30% ~ 40% in provincial capitals, while the key development cities account for almost 40%. In other words, provincial capital cities and large and medium-sized cities will account for nearly 70% of the construction land index of a province, leaving very little construction land index for small and medium-sized cities. Our investigation found that some places are only a few hundred acres. This is very unfavorable to the implementation of the central government's plan for collective construction land outside the scope of urban construction planning to enter the market. If there is no readjustment of the proportion of construction land in the province, this policy may also be invalid.

4. Classify the problems left over from collective construction land formed in history.

In our investigation, we found that the problem of unlicensed and gray use of collective construction land was formed in history. Before 1986 Land Management Law of the People's Republic of China, between the old and new laws, and after 1998 New Land Management Law of the People's Republic of China. Therefore, the nature of collective construction land used in different stages is actually different. We suggest that the collective construction land used before the new law should be recognized in the face of history, but the collective construction land that is obviously illegally used after the new law should be dealt with according to law.

(four) improve the homestead system, strict homestead management, as soon as possible to introduce the relevant policies and regulations of the homestead system.

Generally speaking, the direction put forward by the decision is the management of usufructuary right first, and the foothold is on farmers' homestead rights. In addition, it is also proposed to give priority to the protection of collective construction land in the aspect of construction land consolidation, that is to say, collective construction land consolidation should prevent the tendency of nationalization. According to our investigation, it may include the following policies:

(1) Reform the welfare distribution system of homestead by region. In traditional agricultural areas, the welfare distribution system of homestead formulated by various provinces is still implemented, and the welfare distribution system of homestead is cancelled on a trial basis in the suburbs of large and medium-sized cities and areas with high degree of non-agricultural land in the eastern coastal areas. For families who still retain the status of farmers, they can allocate homestead in a paid way.

(2) Encourage rural collective economic organizations and village-run enterprises to transform old villages through the commercialization of homesteads, and intensively use the saved homesteads for self-use, factory lease and land lease under the conditions of meeting the planning and use control. From our investigation on the suburbs of big cities, it is not economical to continue to use the land sorted out from a large number of homesteads as factories and other industries, and farmers prefer these lands to be used for urban housing. Be cautious about this, but also give a hole to facilitate its development. According to the spirit of the Third Plenary Session of the Seventeenth Central Committee of the Communist Party of China, the land rent, property income and house sales income generated by the homestead should be collectively owned by the village farmers. On the premise of exploration and under the condition of clear rights and interests, the real estate and real estate built on the homestead should be issued with reference to the real estate and real estate on state-owned land, and the real estate and real estate on the homestead are allowed to be rented, transferred and mortgaged.

(V) Establish a pilot project for the construction of a unified real estate market in urban and rural areas.

In the suburbs, in order to adapt to the trend of urban industrial employment and population expansion, a certain proportion of houses are allowed to be built on homestead and collective construction land and rented for sale, and farmers' apartments are encouraged to be built on suburban collective construction land to solve the housing problem of migrants. Establish an access system for rural collective construction land housing construction, and issue collective housing warrants to qualified properties.

(six) the introduction of rural collective construction land differential income distribution methods.

It is clear that farmers' collectives are the main beneficiaries of the differential income of land, allowing farmers to collectively obtain the differential income after the lease transfer of homestead and collective construction land, and allowing enterprises to cooperate with farmers to develop collective construction land. However, enterprises only obtain the sales profits of property and real estate investment, reserve a certain proportion of property or real estate for farmers collectively, and obtain a sum of income permanently through leasing, thus solving the problems of village public investment and villagers' welfare.

(seven) to formulate measures for the management of the differential income of collective construction land to protect the rights and interests of farmers.

The income of collective land should be mainly obtained by collective economic organizations, and the main income of this piece should be distributed to the members of collective organizations in the village in the form of shares.

(eight) the trial collection of collective construction land tax.

After the collective construction land enters the market, the government will no longer expropriate farmers' collective land, but the way for the government to obtain land income is to levy land use tax on collective construction land and share the differential income of collective construction through taxation.