小产权房治理的缘由、途径与政策——以广州市为例

小产权房是在我国特定土地等制度背景下,伴随着城市化出现的社会问题。发生的制度根源在于国家有关制度供给不足,长期不承认集体土地拥有的土地发展权,不允许农民参与土地收益分配,加之房价高企和逐利行为,使问题日益严重。治理的前提是建立合理的房地产税制,将其纳入房产税和土地增值税范围,同时要通过补交税费的方式,分类型引导小产权房合法化。只有承认集体土地的发展权,调整国家相关制度和政策,才能从根本上治理小产权房。

Causes,Methods and Policies of the Management of Houses with Limited Property Rights: A Case Study of Guangzhou

Under the specific institutions of land, with the development of urbanization, houses with limited property rights （HLPR） comes into being, The causes include： the shortage of institution supply, denying the right of land development belongs to village collectives, prohibiting the farmer involves in distribution of land revenues, high housing price and opportunistic action of chasing the interests in construction and purchase housing. It is obligatory to construct the real estate tax institution, to tax the profit of houses with limited property rights transactions, including property tax and land value increment tax. In the meantime, by the way of taxation and fee payment, HLPR can be legalization according to the types of different cases. It is necessary to approve the land development right of collectively owned land and adjustment certain institution and policy, in order to solve the HLPR problem thoroughly.