划拨土地使用权在相关立法上存在的矛盾矛盾一:《城镇国有土地使用权出让和转让暂行条例》与《城市房地产管理法》的规定产生矛盾依据国务院颁布的《城镇国有土地使用权出让和转让暂行条例》的规定,企业以划拨方式取得的国有土地使用权,在抵押时必须经土地管理部门批准并补交或 Dispute over the land use rights in the relevant contradictions A contradiction: “the transfer of state-owned land use right transfer and transfer of Provisional Regulations” and “Urban Real Estate Management Law,” the provisions of contradictions According to the State Council promulgated the “state-owned land use rights transfer and transfer Provisional Regulations ”, the state-owned land use rights acquired by the enterprises by way of allocation must be approved by the land administration department and paid back or