关于住宅建设用地使用权续期费用法律问题探讨  

Discussion on the Legal Issues concerning the Renewal Fees for the Right to Use Residential Construction Land

作　　者：王红妹 

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《安徽职业技术学院学报》2018年第3期38-40,共3页Journal of Anhui Vocational & Technical College

摘　　要：现阶段我国正面临住宅建设用地使用权到期的问题。因此,文章进行有差别化的住宅建设用地使用权续期收费,并在确定免收续期费用的基本居住面积基础上,用累进制的税率税收形式收取续期费用,坚持收取续期费用的基本原则,以期能使百姓具有安全感和稳定感。China is now facing with the problem of the expiry of the right to use land for residential con-struction. On the basis of determining the basic living space for the renewal of the waiver fee, the renewal feeshall be charged in the form of a progressive tax rate, and the basic principle of charging the renewal fee shallbe adhered to with a view which can make people have a sense of security and stability.

关 键 词：住宅建设用地使用权 续期费用 差别化续期费用 累进制的续期费用税率 

分 类 号：D922.3[政治法律—法学]