Abstract: At present, the entry of rural collective business construction land into the market has been approved by the Third Plenary Session of the 18th Central Committee of the Communist Party of China on“equal access to the market, same right and same price” between urban and rural unified construction land and state-owned land in 2013. At the same time, article 63 and article 34 of the “Land Management Law” also have relevant provisions on the entry of collective business construction land into the market. With the promotion of the reform of rural collective business construction land, there are more and more researches on the distribution of construction land transfer income. This study mainly analyzes the theoretical basis of rural collective business construction land, the risk of entering the market and the ideas and strategies of value-added income distribution in order to improve the reference value.

Key words: income from market circulation, collective business construction land, income distribution, rural land use