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土地征收款虽然是对集体土地征收的补偿,但该补偿款由不同的部分组成,应当区分不同的法律性质来确定归属:土地补偿费在分配前是集体经济组织的责任财产,分配后则为村民的责任财产;安置补助费除集体经济组织统一安置的除外原则上是村民的责任财产;地上附着物和青苗补偿费则是村民责任财产。执行法院应当对土地征收款各不同组成部分予以区别对待,针对不同被执行主体在具体执行措施上也要有所区别。同时,在执行过程中要积极寻求执行协助以提高执行效率,当被执行人为村民个人时要充分考虑其家庭收入支出状况,为其保留必要的生活费用,科学合理地执行。
Although the land acquisition fee is a compensation for the expropriation of collective land, the compensation fee is composed of different parts and should be distinguished according to different legal characteristics: the land compensation fee is the responsibility property of the collective economic organization before distribution, and is Villagers’ responsibility property; resettlement subsidies are the responsibility property of the villagers except for the unification resettlement of the collective economic organizations; compensation for ground attachments and young crops is the responsibility property of the villagers. The enforcement court should treat the different components of the land acquisition differently and deal with the differences between the specific enforcement measures of different subjects. In the meantime, during the process of implementation, it is necessary to actively seek implementation assistance to improve the efficiency of implementation. When the person to be executed is a villager, he or she must fully consider the situation of household income and expenditure, reserve the necessary living expenses for them, and implement it scientifically and rationally.