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<p><strong>　　物權法解釋?zhuān)旱谝话偎氖粭l[建設用地使用權人支付出讓金等費用的義務(wù)]</strong></p><p>　　第一百四十一條　建設用地使用權人應當依照法律規定以及合同約定支付出讓金等費用。</p><p>　　[解釋]本條是關(guān)于建設用地使用權人支付出讓金等費用的義務(wù)的規定。</p><p>　　我國實(shí)行土地公有制，建設用地使用權人使用國家所有的土地，國家收取土地出讓金等費用，是國家所有權在經(jīng)濟上的體現。</p><p><strong>　?。ㄒ唬斨Ц锻恋爻鲎尳鸬荣M用的情形</strong></p><p>　　1．在取得建設用地使用權時(shí)，采用出讓等有償使用方式的，應當支付出讓金等費用。土地管理法第二條第五款規定：“國家依法實(shí)行國有土地有償使用制度。但是，國家在法律規定的范圍內劃撥?chē)型恋厥褂脵嗟某狻?rdquo;第五十五條規定：“以出讓等有償使用方式取得國有土地使用權的建設單位，按照國務(wù)院規定的標準和辦法，繳納土地使用權出讓金等土地有償使用費和其他費用后，方可使用土地。”城市房地產(chǎn)管理法第三條、第十五條也有同樣的規定。根據有關(guān)規定，劃撥取得建設用地使用權的，在取得使用權時(shí)國家不收取出讓金。</p><p>　　2．在建設用地使用權轉讓時(shí)，通過(guò)劃撥取得的建設用地使用權應當補繳出讓金。城市房地產(chǎn)管理法第三十九條規定：“以劃撥方式取得土地使用權的，轉讓房地產(chǎn)時(shí)，應當按照國務(wù)院規定，報有批準權的人民政府審批。有批準權的人民政府準予轉讓的，應當由受讓方辦理土地使用權出讓手續，并依照國家有關(guān)規定繳納土地使用權出讓金。”“以劃撥方式取得土地使用權的，轉讓房地產(chǎn)報批時(shí)，有批準權的人民政府按照國務(wù)院規定決定可以不辦理土地使用權出讓手續的，轉讓方應當按照國務(wù)院規定將轉讓房地產(chǎn)所獲收益中的土地收益上繳國家或者作其他處理。”此外，城市房地產(chǎn)管理法第五十條還規定：“設定房地產(chǎn)抵押權的土地使用權是以劃撥方式取得的，依法拍賣(mài)該房地產(chǎn)后，應當從拍賣(mài)所得的價(jià)款中繳納相當于應繳納的土地使用權出讓金的款額后，抵押權人方可優(yōu)先受償。”</p><p><strong>　?。ǘ┲Ц锻恋爻鲎尳鸬荣M用的意義</strong></p><p>　　出讓金等費用的本質(zhì)是應當歸國家所有的土地收益。這一本質(zhì)是由我國的土地有償使用制度決定的。在過(guò)去很長(cháng)一段時(shí)期內，國有土地是由國家以行政手段無(wú)償交給用地單位使用的。這種土地使用制度有很多弊端：（1）土地資源配置效益差，利用效率低，土地資源浪費嚴重，國家卻缺乏調節余缺的機制。（2）國有土地收益大量流失，土地收益留在了用地者的手中，國家的土地所有權虛置。（3）市場(chǎng)機制缺失，土地作為生產(chǎn)力要素其價(jià)值得不到正常體現，導致市場(chǎng)主體實(shí)際上的不平等地位。由于不同企業(yè)都從政府無(wú)償得到不同位置和數量的土地，擁有較多土地且位置優(yōu)越的企業(yè)，與缺乏土地位置較差的企業(yè)，實(shí)際上處于不平等的競爭地位。</p><p>　　舊體制嚴重的弊端，使得實(shí)行國有土地有償使用制度，收取出讓金等費用具有了重要意義。（1）土地公有制是社會(huì )主義公有制的重要組成部分，在市場(chǎng)經(jīng)濟條件下，實(shí)行國有土地有償使用制度，通過(guò)收取出讓金等費用取得土地收益，才能使國家對土地的所有權在經(jīng)濟上得到實(shí)現，才能真正保障社會(huì )主義公有制的主體地位。（2）土地是巨大的社會(huì )財富，而且會(huì )隨著(zhù)經(jīng)濟和社會(huì )的發(fā)展不斷增值。國家掌握了國有土地的收益，就有足夠的財力組織社會(huì )化大生產(chǎn)，更好地實(shí)現社會(huì )主義國家的經(jīng)濟職能。（3）土地是基本的生產(chǎn)要素，通過(guò)收取或者補交出讓金使土地使用權進(jìn)人市場(chǎng)，有助于形成包括消費品市場(chǎng)、生產(chǎn)資料市場(chǎng)和資金、勞動(dòng)力、土地等生產(chǎn)要素市場(chǎng)的完整的社會(huì )主義市場(chǎng)體系。通過(guò)充分發(fā)揮市場(chǎng)調節的作用，合理配置土地資源，實(shí)現最大的土地利用效益，進(jìn)而推進(jìn)社會(huì )主義市場(chǎng)經(jīng)濟的健康發(fā)展。</p><p><strong>　?。ㄈ┎唤患{出讓金等費用的法律責任</strong></p><p>　　正是因為交納出讓金等費用對國家和社會(huì )意義重大，法律、行政法規對不交納出讓金等費用的行為規定了相應的法律責任。例如，城市房地產(chǎn)管理法第六十六條規定，違反城市房地產(chǎn)管理法第三十九條第一款關(guān)于劃撥土地使用權轉讓須補繳出讓金的規定的，由縣級以上人民政府土地管理部門(mén)責令繳納土地出讓金、沒(méi)收違法所得，可以并處罰款。在有出讓合同的情況下，不支付出讓金的行為同時(shí)還是一種違約行為。因此除了行政法上的責任，法律、行政法規還規定了相應的違約責任。例如，城市房地產(chǎn)管理法第十五條規定：“土地使用者必須按照出讓合同約定，支付土地使用權出讓金；未按照出讓合同約定支付土地使用權出讓金的，土地管理部門(mén)有權解除合同，并可以請求違約賠償。”《城鎮國有土地使用權出讓和轉讓暫行條例》第十四條規定：“土地使用者應當在簽訂土地使用權出讓合同后六十日內，支付全部土地使用權出讓金。逾期未全部支付的，出讓方有權解除合同，并可請求違約賠償。”</p><p>　　總之，通過(guò)支付出讓金等費用，向國家上繳土地收益，是國家土地有償使用制度的重要內容，也是土地管理法、城市房地產(chǎn)管理法等有關(guān)法律、行政法規中規定的法定義務(wù)。物權法第一百三十八條已經(jīng)將出讓金等費用及其支付方式列為建設用地使用權出讓合同的條款之一，按時(shí)、足額支付出讓金，更是建設用地使用權人的合同義務(wù)，應當一秉誠實(shí)信用，認真履行。</p> <a href="http://www.100thplant.com/gujia/bkzl/wa20241030100945.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2024/10/31/596529.png" alt="刷題寶" class="banner"></a>   <div id="p5d5btrxl" class="share clearfix"> <div id="p5d5btrxl" class="info-share fl"> <div id="p5d5btrxl" class="bdsharebuttonbox"><a href="#" class="bds_more" 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-ms-transform-origin:-29px 29px; -o-transform-origin:-29px 29px; transform-origin:-29px 29px; -webkit-transform:rotateZ(90deg); -moz-transform:rotateZ(90deg); -ms-transform:rotateZ(90deg); -o-transform:rotateZ(90deg); transform:rotateZ(90deg); -webkit-transition:all .3s ease; -moz-transition:all .3s ease; -ms-transition:all .3s ease; -o-transition:all .3s ease; transition:all .3s ease; } .rignav-mod ul li a span.one-line i{padding:20px 0 0 0;height:38px} .rignav-mod ul li a:hover{text-decoration:none} .rignav-mod ul li a:hover span{visibility:visible} .rignav-mod ul li a:hover span i{ -webkit-transform:rotateZ(0deg); -moz-transform:rotateZ(0deg); -ms-transform:rotateZ(0deg); -o-transform:rotateZ(0deg); transform:rotateZ(0deg); } .rignav-mod-con{position:absolute;width:136px;height:160px;background:#fff;top:-45px;left:-138px;border:1px solid #e0e0e0;-webkit-box-shadow:4px 7px 16px rgba(0, 0, 0, 0.05);-moz-box-shadow:4px 7px 16px rgba(0, 0, 0, 0.05);box-shadow:4px 7px 16px rgba(0, 0, 0, 0.05);display:none} .rignav-mod-con div {width:136px;height:150px;padding-top:10px;text-align:center} .rignav-mod-con div img{display:block;margin:0 auto;} .rignav-mod-con div label{display:block;color:#999;line-height:20px;padding-top:6px} .rignav-mod ul li a.on .rignav-mod-con{display:block} .hatch{ animation-name: hatch; -webkit-animation-name: hatch; animation-duration: 2s; -webkit-animation-duration: 2s; animation-timing-function: ease-in-out; -webkit-animation-timing-function: ease-in-out; transform-origin: 50% 100%; -ms-transform-origin: 50% 100%; -webkit-transform-origin: 50% 100%; visibility: visible !important; } @keyframes hatch { 0% { -webkit-transform: rotate(0deg); } 5% { -webkit-transform: rotate(-2deg); } 9% { -webkit-transform: rotate(2deg); } 13% { -webkit-transform: rotate(-2deg); } 16% { -webkit-transform: rotate(1deg); } 20% { -webkit-transform: rotate(-1deg); } 25% { -webkit-transform: rotate(0deg); } } @-webkit-keyframes hatch { 0% { -webkit-transform: rotate(0deg); } 5% { -webkit-transform: rotate(-2deg); } 9% { -webkit-transform: rotate(2deg); } 13% { -webkit-transform: rotate(-2deg); } 16% { -webkit-transform: rotate(1deg); } 20% { -webkit-transform: rotate(-1deg); } 25% { -webkit-transform: rotate(0deg); } } /*add*/ .rignav .newGift{width:100px;margin:0 -20px;text-align:center;position:relative;} .rignav .newGift .newbottom{display:block;-webkit-animation:hatch 4s 0s infinite both;-moz-animation:hatch 4s 0s infinite both;-o-animation:hatch 4s 0s infinite both;animation:hatch 4s 0s infinite both} .rignav .newGift .newtop{display:block;-webkit-animation:bounceIn 2s both;-moz-animation:bounceIn 2s both;-o-animation:bounceIn 2s both;animation:bounceIn 2s both} /*add end*/ </style> <div id="p5d5btrxl" class="rignav">  <div id="p5d5btrxl" class="newGift"> <a href="http://www.100thplant.com/zhuanti/2018zhuceyouli/" target="_blank" class="newtop"><img src="http://www.100thplant.com/images/index/newtop.png" /></a> <a href="http://www.100thplant.com/zhuanti/2018zhuceyouli/" target="_blank" class="newbottom tada"><img src="http://www.100thplant.com/images/index/newbottom.png" /></a> </div>  <div id="p5d5btrxl" class="rignav-mod font-s12"> <ul> <li id="p5d5btrxl" class="shopping-cart"> <a target="_blank"> <span id="p5d5btrxl" class="one-line"><i>購物車(chē)</i></span> <em id="shopCartNum2" style="display:none"></em> </a> </li> <li id="p5d5btrxl" class="online-service"> <a target="_blank"> <span><i>在線(xiàn)<br>客服</i></span> </a> </li> <li id="p5d5btrxl" class="weixin"> <a href="javascript:void(0)"> <span><i>微信<br>公眾號</i></span> <div id="p5d5btrxl" class="rignav-mod-con"> <div id="p5d5btrxl" class="pr"> <img src="http://www.100thplant.com/upload/resources/image/2021/05/31/496230.png" /> <label>掃一掃，立即關(guān)注</label> </div> </div> </a> </li> <li id="p5d5btrxl" class="app"> <a href="javascript:void(0)"> <span><i>APP<br>下載</i></span> <div id="p5d5btrxl" class="rignav-mod-con"> <div id="p5d5btrxl" class="pr"> 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