房地产税制改革中土地使用年限问题的处理

The solutions to the effects of land usage term in valuation for property taxation reform

阐述土地使用制度改革过程中土地使用年限相关问题的理论动向:集体所有土地使用权年限与城市土地使用权年限趋同;土地使用批租制改为年租制的争议。通过经典估价方法与直线折旧法处理土地使用年限问题的比较分析,提出税制改革中土地使用年限问题的处理建议:现行制度下,延用经典估价理论对土地使用年限的处理方法,增设土地权利修正系数。

Property tax reform theory progress makes author think the problem of land usage tenn. This paper lists the trend of the theory on term in land usage system reform： the usage term for collective-owned land tends to be similar to state-owned land. It is suggests that batch lease system should be changed into annual lease system. Based on compare and analysis classical appraisal method and beeline discount method, this paper suggests that we should use classical appraisal method to solve the problem of land usage term, but land right revise coefficient should be multiplied so that valuation could match the current land system.