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作 者:陈越鹏[1] CHEN Yue-peng(Graduate School at Shenzhen, Tsinghua University, Shenzhen 518055, China)
出 处:《中国土地科学》2016年第10期90-96,F0003,共8页China Land Science
基 金:教育部人文社会科学研究青年基金项目(16YJC820004)"住宅建设用地使用权续期规则研究"
摘 要:研究目的:分析住宅建设用地自动续期的具体含义,并为续期制度的构建提供思路。研究方法:采用规范分析、历史分析与比较分析,研究续期的沿革与变迁,并考察域外的规定。研究结果:(1)自动续期表明了立法者对业主居住权益的保障,但仍留下许多问题未能解决;(2)这些遗留问题将对业主重建决议、房产税改革、以房养老的推行产生负面影响;(3)域外续期制度建立在土地私有制的基础上,与中国国情存在显著差异,无法在制度的价值取向层面取得一致,但在技术细节上仍可资借鉴。研究结论:(1)可采用分类型有偿续期的方式,设置一定的免征标准;(2)如个人住房房产税能为地方政府提供充足税源,也可适用统一的无偿或廉价续期模式。The purpose of this paper is to clarify the specific meaning about the automatic renewal of residential land use right, and to provide some solutions to establish the renewal institution. Methods employed are literature analysis, historical analysis and comparative analysis. Results: 1 )the automatic renewal of residential land use right showed that the basic attitude of the legislator is to protect the interests of owner, but it still leaves a number of issues to be unresolved. 2)the remainder of issues have a negative effect on owners' resolution about reconstruction, the reform of personal housing property tax, and the implementation of reverse mortgage endowment insurance. 3)extraterritorial renewal systems are based on the private ownership of land, which is significantly different from China's national conditions, so the renewal systems between China and other countries could not make an agreement in the value level. However, there still are references in the technical details and so on. Conclusions: 1 )in order to guarantee the basic living rights of people, we should adopt categorical charges methods, and set standards for exemption. 2) If levying the personal housing property tax can provide adequate sources of revenue for local governments, we can adopt a unified way of free renewal or symbolic charges.
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