摘要：

宅基地“三权分置”为宅基地经营性利用和流转中增值收益的获得带来了政策红利。增值收益如何在农户、集体和政府之间以何种方式进行分配成为亟待解决的问题。农户应当享有完整的用益物权，基于收益权能和直接的利用、流转法律关系获得收益；集体基于所有权下的收益权能和管理权能，以集体宅基地收益金和调节金方式分享增值收益；政府基于地租理论应以土地增值税形式参与收益分配。收益分配与宅基地有偿使用等制度交织一起，因权利基础存在差异，应当理顺关系，统筹安排。应当建立宅基地使用权增值收益分配统一规则，亦要因地制宜，集体收益金和调节金按不同缴纳金额由不同主体在转移登记或备案前缴纳给集体，集体应将调节金专款用于公共服务，收益金由集体决议决定用途；宅基地转出方向政府缴纳土地增值税，该税应专款用于农村建设。

关键词: 宅基地&ldquo, 三权分置&rdquo, ；增值收益；经营性利用；流转

Abstract:

The“Three Rights Division”of rural house sites brings policy dividends to the gain of value-added benefits in the operational utilization and circulation of homestead.How to distribute the value increment among farmers，collectives and governments has become an urgent problem to be solved.The peasant households should be entitled to the complete usufructuary rights，and obtain benefits based on the proceeds-seeking rights and the direct legal relationship of utilization and circulation.Based on the income power and management power under ownership，the collective shares the value-added income in the form of income fund and adjustment fund of collective homestead.Based on the theory of land rent，the government should participate in value increment distribution in the form of land value-added tax.The value increment distribution and the paid use of house sites are interwoven together.As the differences in the rights basis，we should rationalize the relationship and make overall arrangements.It is necessary to establish uniform rules for the distribution of value-added benefits of the right to use house sites and to adapt to local conditions.The collective income fund and the adjustment fund are paid to the collective by different subjects according to different payment amounts before the transfer registration or filing.The collective should use the adjustment fund for public services，and the income fund should be decided by the collective decision.The transfer of homestead should pay land value-added tax to the government，and the tax should be used for rural construction.

Key words: Rural House Sites；&ldquo, Three Rights Division&rdquo, ；Value Increment；Operational Utilization；Circulation