摘要
物权法确立了住宅建设用地使用权期满自动续期制度,但未对续期是否有偿明确规定。基于法律规定和住宅用地的性质,附条件有偿续期是较为妥当的选择。收取形式是以土地使用税替代土地出让金。计算办法是按住宅建筑总面积超额累进计算。
The Property Law establishes the automatic renewal system after the expiration of residential construc- tion land-use rights, but fails to clearly define whether the renewal should be paid or not. Under China＇s legal provisions and the nature of residential land, the paid renewal with condiiions will be the relatively appropriate choice. Such fees can be charged by means of the land-use tax that substitutes the land-transferring fees, and can be calculated by means of the excess progression on the basis of total construction area of residence
出处
《海南大学学报（人文社会科学版）》
CSSCI
2012年第6期82-86,共5页
Journal of Hainan University （Humanities & Social Sciences）
关键词
住宅建设用地使用权
附条件
有偿续期
residential construction land-use rights
conditional
paid renewal
