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房屋用地土地分摊是房地关系的重要内容,从缘起看,主要应用于办理土地登记、征收土地使用税和补交土地出让金,实践操作中分摊与否不强制、如何分摊不统一、为何分摊不清晰。通过法律分析,建筑区划内的房屋用地应为共有建设用地使用权,表现为共有份额,在宗地共有基础上,共有份额具体可以确定为名义土地分摊面积和实际土地分摊面积。做好房屋用地土地分摊工作,应着力确立分摊标准、增强制度刚性,把握关键环节、优化工作流程,强化成果应用、以用促登促规范。
Land use of land for housing is an important part of the relationship between the land and the land. From the perspective of origin, it is mainly used for handling land registration, levying land use tax and paying land transfer fees. It is not mandatory to share or not to practice operation. Not clear. Through legal analysis, the building land within the building zoning should be the right to use the land for common construction, showing a share of the total. On the basis of the total land parcel, the share of the concrete land can be specified as the nominal land allocation area and the actual land allocation area. To do a good job in the sharing of land for housing land, efforts should be made to establish standards for assessment, to enhance the rigidity of the system, to grasp the key links, to optimize the work flow, to strengthen the application of achievements and to promote the promotion of norms.