土地使用权继承实务三论

Three Essays on the Practical Operation of Land Use Succession

夫妻一方死亡,其配偶欲使子女取得其与死者共有的划拨地土地使用权,登记机构在办理权属变更登记时做法不一,法律应当统一自然人之间划拨地使用权转让的变更登记规定,不论是继承还是赠与划拨地使用权,均需改变划拨地性质为出让地,并缴纳土地出让金。继承人放弃继承不必征得配偶同意且可以部分放弃。登记机构办妥权属登记之后,放弃继承的声明即不能撤回。土地登记机构并无认定遗嘱效力的职责,不能仅凭公证遗嘱办理土地使用权变更登记,而应当依据能够确认遗嘱效力的文书办理。

When one of the couple dies and the other one requests their children to get the allocated land-use right that once is belonged to the couple,registration institutes act differently in right alteration registration.The law should unify alteration registration regulations of allocated land-use right between natural persons.When inherit or grant land use rights,they should change the nature of the land and charge land remise money.The successors can disclaim the succession or part of the succession without the agreement of their spouse.But they can’t withdraw the declaration once it is made. The land registration institution’s obligation is not to determine the validity of the will.So they shouldn’t register the alteration of land-use right only based on the will notarization. Instead, they should register the alteration according to the documents, which can determine the validity of the will.