关键词: 土地资本化, 个人所得, 政府责任, 分配正义, 资本逻辑

Abstract: Land capitalization and its value-added distribution are promoting the process of China's modernization, and are a major distribution justice issue where various appeals, disputes and even conflicts meet. Land capitalization alleviates the problems of land idleness and local financial tension, and creates basic conditions for urbanization and industrialization. But there exist problems in land capitalization among which are individual income overloading, the primary distribution justice issue. The nature of land dividend and its essential attribute determine that individual income must be reasonably limited in the capitalization of land in contemporary China. In the realization mechanism of public interests, the government plays a natural role as a rule-maker and distribution corrector in improving the land capital operation. It is the responsibility of governments at all levels to strictly control the use of land, standardize the bidding, auction and listing system, improve the land collection procedures, establish a progressive tax system, and realize the sharing of land dividends.

Key words: land capitalization, personal income, government responsibility, distributive justice, capital logic