摘要
在当前土地管理中存在重审批,轻监管的现象,土地使用者擅自改变容积率的行为屡见不鲜。文章以土地估价中假设开发法为基础,提出一种更为合理的容积率调整补缴土地出让金测算方式,以测算由容积率调整所带来的实际土地增值收益,并将其与现行制度下测算所得补缴额进行比较。研究发现:现行制度下测算所得补缴额远低于由容积率调整所带来的实际土地增值收益,现行容积率调整补缴土地出让金制度存在一定缺陷,政府应以容积率调整所带来的实际土地增值收益作为补缴土地出让金标准,完善现有制度政策,减少并遏制随意调整容积率的行为。
At present, there has been a phenomenon that pays attention to the remise and ignores the supervision in land using procedure, and a part of land users usually change the land using FAR privately. This paper proposes a more reasonable calculation method based on the hypothetical development method to calculate the actual land increment income caused by FAR change, and compares the results with that calculated by current method. The results indicate that the payment calculated by current method is far less than actual land increment income. It is concluded that the current institution of land transfer fee payment caused by FAR change has some defects. The government should take the actual land increment income as the land transfer fee payment standard, , improve the current institution and policy, and reduce and contain the careless behavior of FAR change.
出处
《山东建筑大学学报》
2014年第1期49-53,共5页
Journal of Shandong Jianzhu University
关键词
容积率
土地出让金
补缴
假设开发法
FAR
land transfer fee
payment
hypothetical development method
