Abstract: [Objective]Land benefits distribution is the main contend of the transfer of collective construction land, the distribution of the surplus benefits of the land is the key point of collective construction land market. [Method]This study analyze the collective construction land market and distribution of the surplus benefits’ present conditions, make clear the different allocation subjects involved in distribution are government, peasants and collective economic organizations. Through the analysis of different composition of surplus benefits, different types of ownership are determined. [Result]The results show that the absolute rent belongs to collective economic organizations and peasants. Differential rent I determined by natural geographical position should share between collective economic organizations and peasants, differential rent I determined by economic geographical location should allocate during government, peasants and collective economic organizations. Differential rent II belongs to government.