房屋用地土地分摊的法律审视  

The View in the Eye of Law on Land Assessedof Housing Sites

作　　者：肖攀[1] 郭威[2,3] 

机构地区：[1]国土资源部不动产登记中心,北京100034 [2]中国地质大学(武汉),湖北武汉430074 [3]国土资源部法律评价工程重点实验室,湖北武汉430074

出　　处：《中国国土资源经济》2016年第4期54-59,共6页Natural Resource Economics of China

摘　　要：房屋用地土地分摊是房地关系的重要内容,从缘起看,主要应用于办理土地登记、征收土地使用税和补交土地出让金,实践操作中分摊与否不强制、如何分摊不统一、为何分摊不清晰。通过法律分析,建筑区划内的房屋用地应为共有建设用地使用权,表现为共有份额,在宗地共有基础上,共有份额具体可以确定为名义土地分摊面积和实际土地分摊面积。做好房屋用地土地分摊工作,应着力确立分摊标准、增强制度刚性,把握关键环节、优化工作流程,强化成果应用、以用促登促规范。Land assessed of housing sites is an important aspect of the relations between house and land.In terms of the history,that isused primarily for land registration, the use tax on land, and paying land-transferring fees.However,we haveencountered some problemsthat we face during the practical operation. The main problems are as followings：we have no requirement for assessedlandor not, andnounified standardand a clear purpose for land assessed. According to the law,housing land within the building areas should be regardedasthe common right to use construction land, showing up as the share of the joint ownership.On the basis of co-ownership of land parcel,the share of the joint ownership can be identified as both the nominaland the actual areas of land assessed. In order to perform well inour initiatives to conduct land assessed of housing land, we must establish thecriterion of sharing, strengthen institution rigidity, graspthe key links, optimize the work process, and enhance efforts to the application of scientific achievements with a view to promoting thespecifications of land assessed.

关 键 词：房屋用地 土地分摊 共有份额 分摊面积 

分 类 号：F301.2[经济管理—产业经济] F062.1