The appreciation generate of rural profitable collective constructive land and the essential claims of the theoretical circle were summa-rized.The appreciation accrual distribution situation and problems of rural profitable collective constructive land were analyzed .The recommenda-tion to perfect the land appreciation accrual distribution system were put forword ,such as establishing the rural collective operating land for con-struction land appreciation accrual to the public system; establishing a unified urban and rural land value-added tax system;improving the land requisition compensation standards,establishing a diversified compensation mechanism.%概述了农村集体经营性建设用地土地增值的产生及理论界的基本主张，分析了我国集体经营性建设用地增值收益分配现状及存在的问题，提出了完善土地增值收益分配机制的建议：建立农村集体经营性建设用地土地增值收益归公制度；建立城乡统一的土地增值税收体系；提高征地补偿标准，建立多元化补偿机制。
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