關於住宅建設用地使用權“自動續期”的思考

On the Automatic Renewal of Residential Construction Land Tenure

《物權法》作為私法，不宜規定本屬行政法調整內容的稅費問題。“重新申請”及“續費”等建設用地使用權屆滿後的法律效果，具有現行法上的依據。從對現行法的解釋來看，國務院有權就國有建設用地使用權有償使用收費的標準及辦法作出規定。由以土地為基礎的不動產稅收所構成的所謂“土地財政”是古今中外概莫能外的事實。根據“房地一致原則”，應當對土地及其地上房屋進行統一徵稅，但對於房屋所有人及建設用地使用權人進行徵稅應根據不同的情形區別對待。同時，基於公平合理的價值取向，不動產相關稅費的徵收應引進累進稅制。

Tax rules should be adjusted in administrative laws, and should not be the content of Property Law, which is a part of civil law. As the legal effect of the expiration of construction land tenure, 're-apply' and 'renewal' are based on existing laws. From the perspective of interpretation of existing laws, the State Council has the power to stipulate the standards and measures of charge for state-owned construction land tenure. The so-called 'land finance' constituted by real estate taxes on the basis of land was or is the fact all the time and all over the world. According to the 'real estate consistent principle', real estate tax shall be levied uniformly on the land and the above buildings. However, for the homeowner and the holder of construction land tenure, tax rules should be different in different situations. Meanwhile, based on the value orientation of fairness and justifiableness, real estate related taxes and fees collection should introduce a progressive tax.