一、有偿出让收入的规范 随着改革开放地深入开展，我国土地使用权的方式和内涵也不断深化发展。除划拨土地使用权外，还可以通过（有偿）出让方式取得国有土地使用权，土地使用制度也实现了“两个转变”，即国有土地使用由无偿、无限期、无流动向有偿、有限期、可流动转变：土 First, the norms of paid transfer income With the deepening of reform and opening up, China’s land use rights and the means of deepening the development. In addition to allocating land use rights, it is also possible to obtain the right to use state-owned land through (paid) sales, and the land use system also achieves “two changes”, namely, the state-owned land use is made up of unpaid, indefinite, non- , Flowable change: soil