摘要
Abstract
Land assessed of housing sites is an important aspect of the relations between house and land.In terms of the history,that is used primarily for land registration, the use tax on land, and paying land-transferring fees.However,we haveencountered some problems that we face during the practical operation. The main problems are as followings:we have no requirement for assessedlandor not, andno uniifed standardand a clear purpose for land assessed. According to the law,housing land within the building areas should be regarded asthe common right to use construction land, showing up as the share of the joint ownership.On the basis of co-ownership of land parcel, the share of the joint ownership can be identiifed as both the nominaland the actual areas of land assessed. In order to perform well in our initiatives to conduct land assessed of housing land, we must establish thecriterion of sharing, strengthen institution rigidity, grasp the key links, optimize the work process, and enhance efforts to the application of scientiifc achievements with a view to promoting the speciifcations of land assessed.关键词
房屋用地/土地分摊/共有份额/分摊面积Key words
housing land/land assessed/the co-ownership share/sharing space分类
管理科学
