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住宅建设用地使用权续期问题的争论与悬而未决,已如达摩克利斯剑一般,持续影响人们对房屋产权价值的预期以及当前社会经济发展的大局。对此,本文总结评析了现有关于住宅建设用地使用权续期的主要观点,并通过借鉴英国与我国香港地区的相关制度,提出了我国未来制度设计的方向。今后应以合法、合理和合情为原则,以自动、自愿为前提,以年租制为基础,实行“自动有偿续期+年租制”的制度安排,并结合房地产保有税制改革,建立租税并行体系,也可以租税合并征收。同时,应根据中低收入群体的可承受能力,考虑租税减免或部分减免,坚持让利于民。当前,全国人大和相关部委应尽快开展相关研讨和试点,做出法律和政策性的解释,进行住宅建设用地使用权续期的顶层设计。
The controversy over the renewal of the right to use residential construction land has remained unresolved. As the sword of Damocles continues, it has continuously affected people’s expectations of the value of property rights and the current situation of social and economic development. In this regard, this paper summarizes and comments on the existing views on the renewal of the right to use residential construction land, and proposes the direction of the future system design in our country by referring to the relevant systems in the United Kingdom and Hong Kong. In the future, based on the principles of lawfulness, reasonableness and fairness, the system of “automatic payment renewal + annual rent system” shall be implemented based on the annual rent system on an automatic and voluntary basis. In combination with the reform of the real estate ownership tax system, Parallel system of rent tax, tax collection may also be levied. At the same time, should be based on the affordability of low-income groups, consider tax relief or partial relief, insist on helping people. At present, the NPC and relevant ministries should conduct relevant discussions and pilot projects as soon as possible, make legal and policy explanations, and carry out the top-level design for the renewal of the right to use residential construction land.