关键词: 旅游, 旅游

Abstract: With the development of modern agriculture, new rural construction, and urban-rural integration development, rural land is being revitalized by land transformation or land consolidation. However, whether the land use rights transformation or land infrastructure construction leads to the conversion of rural land value. Therefore, reevaluating rural land value is an urgent practical need. In this paper, land value system and its estimation method both of cultivated land and rural housing land are discussed by documentary data analysis. The results indicate that: 1) Cultivated land is actually provided with material value (e.g. economic output value, social guarantee value, social stability value, ecological service value, and land development rights value) and spiritual value including land option value, land gift value and land existence value. Yet, due to lacking of knowledge and awareness on rural land value, more attention on economic output value, social guarantee value, social stability value, ecological service value are paid, while land development rights value and spiritual value are often ignored. 2) The framework of rural housing land value is not yet formed.View from the land property value and the value of land resources, it can also be divided into land carrying value, social guarantee value, ecological service value, and land development rights value.3)From the estimation method of rural land value, the income capitalization approach, cost replacement approach, shadow project method, and contingent valuation method are widely applied in the estimation of cultivated land value. On the contrary, the estimation of rural housing land value is in the theoretical discussion stage.Thence, rural housing land value reevaluation should be strengthened based on the particularity of land property rights and land use formation.On the other hand, land development rights value included in the rural land value system should be manifested and estimated. In addition, the estimation method of rural housing land value also should be innovated on the basis of the regulations for valuation on agricultural land and urban land, as well as the theory and method of classification and gradation of agricultural land and urban land.