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我国城镇国有土地使用制度改革以有偿有期使用、以土地使用权市场为核心,经历了由理论探索到试点实验的艰难历程。1990年5月国家颁布了《城镇国有土地出让和转让暂行条例》,又使土地有偿使用有了坚实的法律依据,把土地制度改革推向了一个新阶段。但土地有偿使用的矛盾、困难、障碍不少,如:土地使用权出让与现实的矛盾;土地使用权的转让;土地使用税的征收与免征,等等。本文就土地有偿使用权转让的现状与对策以及土地使用税的征收问题进行了深层原困的剖析,提出了有独立见解的现实对策,可供有关部门参考。由于篇幅所限,编者对原文有删节。
The reform of the state-owned land use system in China’s cities and towns is based on the payment of the term and the land use rights market as the core. It has undergone a difficult journey from theoretical exploration to pilot experiments. In May 1990, the state promulgated the Provisional Regulations on the Transfer and Sale of State-owned Land in Towns and Cities, which in turn gave a solid legal basis for the paid use of land and pushed the land system reform to a new stage. However, there are many contradictions, difficulties and obstacles in the paid use of land, such as the contradiction between the transfer of land use rights and reality, the transfer of land use rights, the collection and exemption of land use tax, and so on. This paper analyzes the status quo and countermeasures of the transfer of paid use of land and the collection of land use tax in the deep-rooted predicament, and puts forward the practical countermeasures with independent opinions for the reference of relevant departments. Due to space limitations, the editor has abridged the original.