论我国行政征缴中的土地备案制度

在为保证行政税费的征缴而制定的土地备案制度中,土地管理人(行政机关)享有的对土地备案人(相对人)土地的备案权是一种财产优先权。为保证管理人能将登记备案后的土地顺利、合法地变现,在相应的立法中应当明确可备案土地的条件。为保证公平,土地备案优先权的实现,应采取由管理人将土地拍卖后所得价金优先支付所欠费用的方式。对管理人向人民法院申请强制执行备案土地的案件,以及土地备案或土地被过户到行政机关指定的机构后,该土地上的权利人认为其权利受到管理人的侵害而向法院起诉的案件,应当作为行政诉讼案件审理。

Studies on Land-Record System in Levying of Administrative Fee in China

In the land-record system which was designed to guarantee the levying of administrative fee,the land administrator (administrative organizations) holds the record filing right on the land, which is a property priority right. In order to make sure that the administrator can conveniently and legally change the recorded land into money, the requirements of land-recording should be clarified in relative laws. After auctioning the land, the money should firstly be used to pay back the debts. The following two situations should be treated as administrative lawsuits: first, the administrator ask the court for compulsory execution; second, after the land has been recorded or transferred to organizations that are designated by the administrative organizations, the obligee think the administrators are infringing his right and therefore prosecute.