对保障性住房交易土地出让金计算方法的修正建议

Proposed Amendments on Calculating Land Transfer Fee in Affordable Housing Trading

摘要:

随着住房制度改革的不断深化，自20世纪90年代中期公有保障性住房产权出售，并逐步进入市场，该部分房产由于划拨用地性质，按照土地管理法的相关规定，应补缴土地出让金后才能交易。该文主要研究如何才能公正合理、快速便捷地计算出应缴纳的出让金。

Abstract:

Accompanying with the continuous deepening of housing reform, public affordable housing property can ben saled since the mid of 1990s, and gradually entered the market. Due to the allocation of land use, and in accordance with relevant regulations of the Land Management Law, this part of property should be transferred only after the transaction. In this paper, how to calculate the transfer fee to be paid in a just, reasonable, quick and easy way has been studied mainly.