二十世纪90年代,县级以上人民政府的供地以出让方式为重点,推进了土地有偿使用制度改革。目前,在一些地方,当时部分出让土地,特别是中小型(个体)工商企业使用的出让土地,法定使用年限已经届满或即将届满。那么,如何处置这些出让年限届满的国有土地,才能做到既使土地使用者继续 In the 1990s, the supply by the people’s governments at or above the county level focused on the mode of transfer, and promoted the reform of the system of paid use of land. At present, in some places, the land that was partly transferred at that time, especially for small and medium-sized (individual) industrial and commercial enterprises, had expired or is about to expire its legal service life. Then, how to dispose of the state-owned land expired at the end of the transfer can we not only continue the land users