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机构地区:[1]东莞理工学院,广东东莞523808 [2]重庆大学,重庆400045
出 处:《开放导报》2015年第4期98-101,共4页China Opening Journal
基 金:广东省社科规划项目资助"房地产税制法律体系重构"(项目编号:GD14XFX07)
摘 要:现行土地批租制度具有必要性和合理性,尽管在运行中出现了一系列问题,但这些问题是现行土地批租制度以外的原因造成的。现行土地批租制度的真正问题在于,非基于原土地所有者或使用者的劳动或对土地的投资改良,导致土地增值收益未真正完全实现"涨价归公、地利共享"。应基于"涨价归公、地利共享"的目标取向,对其重构和重构后的运行进行科学设计。The present land leasehold system has its rationality and necessity. A series of problems have been found along with the course of running the present land leasehold system in practice, but these problems are not caused by the system itself. The real problem of the present land leasehold system is that the surplus profits, which do not come from the labour or investment on land by the owner or the user of the land but from the rise of price, do not belong to the public really and completely.. It is necessary to reconstruct the present land leasehold system and to design the operation of it that aims for the surplus profits from the rise of price.
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