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经济利益的驱动、国家法律的缺失、不适以及中央及地方政府政策的模糊甚至互相矛盾等原因催生了小产权房大量涌现,但城乡二元的土地制度才是其产生的根本原因。在城乡二元体制下,城乡土地资源配置不公平,农民获得的土地权能不完整,并成为当下土地制度改革的难题。而小产权房问题必然是要借助土地制度改革以及房产税的开征的东风才能解决。本文基于分析我国现行法律和相关政策规制小产权房的意图,结合当前推行的土地制度改革,提出修正小产权房规制路径,以期为小产权房问题的顺利解决打开一条通道。
Driven by economic interests, lack of state laws, discomfort, and vague or even contradictory policies of central and local governments, a large number of small property houses have emerged, but the dual system of urban and rural land is the root cause. Under the dual system of urban and rural areas, the allocation of urban and rural land resources is not fair, and the peasants’ rights to land acquired are not complete, and this has become a problem for the current reform of the land system. The issue of small property rights is bound to rely on the reform of the land system as well as the real estate tax levy Dongfeng can be resolved. Based on the analysis of the intent of our country ’s current law and relevant policies to regulate small property houses and the current reform of the land system, this paper proposes to amend the regulatory path of small property houses in order to open a channel for the successful resolution of small property houses.