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抚顺市东洲区国有土地年租金征收问题研究

发布时间:2018-05-14 06:48

  本文选题:国有土地租赁 + 土地年租金 ; 参考:《中国地质大学(北京)》2017年硕士论文


【摘要】:国有土地租赁的制度化补充了国有土地出让制度,使得已有的土地资源得到了更为灵活的适用:避免了存量土地资源的浪费;合理布局城市用地;优化各种土地资源的应用配置,使得土地能够流动使用;国有土地资产流失这一问题得到缓解,财政收益得以增加。自2002年抚顺市开始实行国有土地租赁制度至今,国有企业将处置土地资产的主要方式变更为以租赁获取原国有划拨用地使用权。在国企改制的流程中,对抚顺市国有企业收取的土地年租金也成为了抚顺市一项稳定的财政收入。本文在地租理论、产权理论、收益分配理论的指导下,以文献综述、社会调查、层次分析等研究方法,对抚顺市东洲区2012-2016年国有土地租赁对象与国有分类进行了研究,根据本人在土地年租金的征收工作中总结出的经验,结合抚顺市东洲区的国有土地完费情况变化及使用权年租金欠费情况的实际情况分析,针对抚顺市东洲区的土地年租金征收的现实情况提出了一些问题并总结出相应的解决方案。本文主要研究结论是:(1)抚顺市东洲区土地年租金标准调整不及时,对于原年租金标准与现年租金标准相差过大的可采用逐年递增方法调整,对于原年租金标准与现年租金标准相差不大的可一次性调整。(2)抚顺市东洲区国有租赁用地使用权流转不规范,对于原承租人转租或分租第三方的,可参照抵押权登记进行转租登记。(3)征收土地年租金暂行办法与现有法律有冲突,可根据实际不同情况与相关部门采取联合执法。(4)抚顺市东洲区在征收土地年租金时投入成本过高,应改变现有征收方式,以缴纳的方式替换现有征收的方式。
[Abstract]:The institutionalization of state-owned land lease complements the system of state-owned land transfer, which makes the existing land resources more flexible: avoiding the waste of the existing land resources; In order to optimize the application and allocation of various kinds of land resources, the land can be used freely, the problem of the loss of state-owned land assets is alleviated, and the financial revenue is increased. Since the implementation of the state-owned land lease system in Fushun City in 2002, the main way for state-owned enterprises to dispose of land assets has been changed to obtain the right to use the original state-owned allocated land by lease. In the process of SOE reform, the annual land rent collected by SOEs in Fushun has also become a stable financial income in Fushun. Under the guidance of rent theory, property right theory and income distribution theory, this paper studies the object and classification of state-owned land lease in Dongzhou District of Fushun City from 2012 to 2016 with the methods of literature review, social investigation and hierarchical analysis. According to the experience I summarized in the collection of annual land rent, combined with the actual situation of the change of the state land cost in Dongzhou District of Fushun City and the annual rent arrears of the right of use, According to the actual situation of land rent collection in Dongzhou District of Fushun City, this paper puts forward some problems and summarizes the corresponding solutions. The main conclusion of this paper is: (1) the adjustment of the annual rent standard of Dongzhou District of Fushun City is not timely. If the difference between the original rent standard and the current rent standard is too big, the method of increasing the rent year by year can be adopted. For the non-standard circulation of state-owned lease land use right in Fushun Dongzhou District, where there is no difference between the original rent standard and the current rent standard, and for the original lessee to sublease or sub-lease a third party, May refer to the hypothec right registration to carry on the sublease registration. 3) the provisional method of levying the land annual rent has the conflict with the existing law, According to the actual situation and relevant departments to take joint law enforcement. 4) Fushun City Dongzhou District in the land annual rent input cost is too high, should change the existing way of levy, pay the way to replace the existing way of collection.
【学位授予单位】:中国地质大学(北京)
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F301.2;F721

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