农村土地承包经营权信托登记研究
发布时间:2018-02-28 22:26
本文关键词: 土地信托 信托登记 土地承包使用权 登记效力 出处:《中南大学》2013年硕士论文 论文类型:学位论文
【摘要】:农村土地承包经营权信托登记制度,是农村土地承包经营权信托中的重要配套制度,就是通过信托登记的方式将土地承包经营权已设立信托的事实向公众予以公示的管理制度。其具有确权、公示公信、土地管理等功能,起到保障信托财产的独立性、维护交易安全、保护信托当事人及利害关系人、避免重复征税等重要作用。目前我国被冠以农村土地信托之名的的各地土地流转模式有不少。然而农村土地承包经营权信托登记制度的缺失,导致土地承包经营权并不能有效转移到受托人名下,以受托人的名义进行有效的、自主的管理。受托人并没有发挥受托人应有的功能,而仅仅是充当中介的角色,并未形成真正法律意义上的土地承包经营权信托。登记主体不明、登记规则不清、登记税制不合理等,都是重要障碍。在借鉴域外国家或地区土地信托登记制度、并结合我国《信托法》及相关土地管理法律法规的基础上,对农村土地承包经营权信托登记制度的主体、登记内容、登记程序和登记效力等方面,进行比较全面的阐述。建议在综合考量各方利益基础之上,构建合理并具有现实操作性的农村土地承包经营权信托登记制度。
[Abstract]:The registration system of rural land contractual management right trust is an important supporting system in rural land contract management right trust. It is a management system in which the fact that the land contract management right has been set up has been publicized to the public by means of trust registration. It has the functions of confirming rights, publicizing public trust, land management, and so on, so as to safeguard the independence of the trust property. To maintain the security of transactions and to protect the trust parties and interested parties, At present, there are many land transfer modes in our country named as rural land trust. However, the registration system of rural land contract management right trust is missing. As a result, the land contractual management right cannot be effectively transferred to the name of the trustee, and can be managed effectively and autonomously in the name of the trustee. The trustee does not play the functions that the trustee should have, but only acts as an intermediary. The trust of land contract management right in the true legal sense has not been formed. The main body of registration is not clear, the registration rules are not clear, the registration tax system is unreasonable, and so on, all of them are important obstacles in drawing lessons from the registration system of land trust in foreign countries or regions. On the basis of our country's Trust Law and related land management laws and regulations, the main body, registration content, registration procedure and registration effectiveness of the trust registration system of rural land contractual management right are discussed. On the basis of comprehensive consideration of the interests of all parties, a reasonable and practical trust registration system of rural land contractual management right should be established on the basis of comprehensive consideration of the interests of all parties.
【学位授予单位】:中南大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:D922.282
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