摘要
《物权法》提出的住宅建设用地使用权"自动续期"不应仅从文义解释层面解读,还应从我国住宅建设用地使用权制度实践和我国土地公有制方面进行探讨。住宅建设用地使用权采用无偿自动续期与土地国家所有权并不矛盾,且在理论上实现了其宪法意义上住宅福利性、公民私产维护功能、城乡住宅保障一体化等要求,具有科学性和合理性。自动无偿续期是住宅建设用地使用权续期制度的科学选择,既具有一定的理论价值,也具有现实意义。但是考虑到住宅建设用地使用权续期制度设计不仅蕴含了城镇居民居住权、生存权的福利保障价值,还承载了土地资源优化配置的功能,因此需要平衡二者之间的关系,因而可采用无偿自动续期与征收房屋保有税模式,并在税率上采用面积累进制、使用年限累进制,藉以实现土地资源的优化配置目标。
The term "automatic renewal" in Property Law should be interpreted not only literarily, but also should be discussed from the aspect of institutional practice of the right to the use of housing land and the national ownership of urban land. Automatic renewal gratis does not contradict national land owners, and the constitutional requirements of House Welfare,Private property protection and Inte- gration of urban and rural housing security in theory can be achieved. Automatic renewal gratis is scientific and reasonable. It is of great theoretical and practical significance. The automatic renewal system not only contains habitati o right and existence right of urban residents, but also carries optimal alloca- tion of land resources, thus the relationship between them need to be balanced. Therefore automatic re- newal gratis and real estate tenure tax can be adopted, housing area and service life should be consid- ered in tax rate.
出处
《社会科学》
CSSCI
北大核心
2017年第5期88-96,共9页
Journal of Social Sciences
关键词
住宅建设用地使用权
自动续期
房屋保有税
续期期限
The Right to the Use of Housing Land
Automatic Renewal
Real Estate Tenure Tax
Renewal Term