摘要
住宅建设用地使用权的期间不足70年的,应当自动续期至70年,权利人对取得该权利时与70年期间所差的出让金差额应当予以补交,政府不得在此外再收取其他费用。对于70年的住宅建设用地使用权期间届满自动续期的,应当确定为一次取得永久使用,使该权利成为一个永久性的用益物权,既能够保障国家所有的土地公有制,又能够解决人民群众安居乐业的迫切需求。确定住宅建设用地使用权为永久性用益物权后,住宅建设用地使用权人应当向土地所有者即国家承担缴纳土地使用税的义务。
If the term of construction land use rights for residential property is less than 70 years, it shall be renewed automatically up to 70 years. The obligees should pay the balance of transfer fees between the time of getting the right and the term of 70 years which is caused by the renewal of the term. And the government should not ask for other fees. As to the automatic renewal of construction land use rights for residential property which is upon expiry of term of 70 years, it shall be seen as a right of permanent use once obtained, which makes it be a permanent usufruct right. This can not only protect the state ownership of the land, but also solve the urgent needs of people for living and working in peace. After confirming construction land use rights for residential property is a permanent usufruct right, the obligee should pay the tax of using land to the owner of land which is the state.
出处
《山东大学学报(哲学社会科学版)》
CSSCI
北大核心
2016年第4期27-34,共8页
Journal of Shandong University(Philosophy and Social Sciences)
基金
教育部人文社科重点研究基地重大项目"编纂我国民法典的重大问题研究"(15JJD820009)
关键词
住宅建设用地使用权
期间届满
自动续期
核心价值
永久性用益物权
Construction Land Use Rights for Residential Property
Expiry of Term
Automatic Renewal
Core Values
Permanent Usufruct Right