Based on the analysis of land value increment and its source in the balancing between increase and decrease of urban and rural construction land , this paper concludes the mechanism of the land value incre-ment and income distribution path .According to the contribution allocation , building the land value increment distribution model , taking Yinji county of Hubei Province as the study cases , the results show that the ideal al-location scheme will be that the farmers in demolition areas , the farmers in new construction district and gov-ernment should respectively share 47.82%、8.54%and 43.64%of the land value increment .It is concluded that the equilibrium distribution calculation model of value increment benefit based on the contribution of each subject , can provide quantitative basis from the perspective of quantitative , which is feasible to some extent . And it can offer the referenced basis for reforming and improving land revenue distribution system and the pro-tecting farmers’ rights in the project area .%通过对城乡建设用地增减挂钩整个环节中的土地增值收益及其来源进行分析，明确了土地增值机理及收益分配路径。依据贡献分配理论，构建城乡建设用地增减挂钩中土地增值收益均衡分配模型，采用湖北省襄阳市尹集乡的一个增减挂钩项目资料进行实证估算，测算表明尹集乡城乡建设用地增减挂钩中拆旧区农民、建新区农民和政府分享土地增值收益的合理比例分别为47．82％、8．54％、43．64％。基于各个主体的贡献额所确定的土地增值收益均衡分配测算模型，从定量的角度为农民分享土地增值收益提供依据，具有一定的可行性，为改革和完善城乡建设用地增减挂钩中土地增值收益分配机制、保障项目区农民的合法权益提供科学理论和方法支撑。
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