This paper built formulas of three stages to calculate the land value-added beneifts in land acquisition – primary land development – land grant - Real Estate Development and estimate the distribution ratios among different interest subjects, and then applied it to 14 land reserve projects in Beijing. The study found: (1) the aboriginal got the lowest proportion of land value-added beneifts, while the beneifts that aboriginal, government and developers gained accounted for 24%, 31% and 45% averagely; (2) the distribution ratios of land value-added beneifts among three subjects were not obviously regular; (3) the regional distribution pattern present a feature as "the higher the level of economic development is, the more the land value adds". The land value-added beneifts that the subjects gained in three stages differ a lot, which relfected the different allocation mechanisms in different stages. As the lack of constant distribution institution, the current institution implied "scramble" mechanism affected by many factors.%文章分三个环节构建了土地增值收益的测算公式，并以北京市14个土地储备项目为研究对象，实证测算了土地征购—一级开发—土地出让—房地产开发过程土地增值收益在不同主体之间的分配比例。研究发现：(1)在土地增值收益分配中原住民所得比例最低，原住民、政府、开发商的平均分配比例分别为24%、31%、45%；(2)不同项目土地增值收益在三方主体中的分配比例无明显规律；(3)在区域分配格局上呈现“经济发展水平越高，土地增值则越高”特点。三个环节土地增值收益获得主体所得收益差距较大，反映不同环节分配机制的差异；土地增值收益分配缺乏固定机制，受多种因素影响，当前制度安排和衔接中暗含“争抢”机制。
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