摘要： 《物权法》作为私法，不宜规定本属行政法调整内容的税费问题。“重新申请”及“续费”等建设用地使用权届满后的法律效果，具有现行法上的依据。从对现行法的解释来看，国务院有权就国有建设用地使用权有偿使用收费的标准及办法作出规定。由以土地为基础的不动产税收所构成的所谓“土地财政”是古今中外概莫能外的事实。根据“房地一致原则”，应当对土地及其地上房屋进行统一征税，但对于房屋所有人及建设用地使用权人进行征税应根据不同的情形区别对待。同时，基于公平合理的价值取向，不动产相关税费的征收应引进累进税制。

关键词: 住宅建设用地使用权, 自动续期, 土地财政, 税费

Abstract: Tax rules should be adjusted in administrative laws, and should not be the content of Property Law, which is a part of civil law, As the legal effect of the expiration of construction land tenure, “re-apply” and “renewal”are based on existing laws. From the perspective of interpretation of existing laws, the State Council has the power to stipulate the standards and measures of charge for state-owned construction land tenure. The so-called “land finance”constituted by real estate taxes on the basis of land was or is the fact all the time and all over the world. According to the “real estate consistent principle”, real estate tax shall be levied uniformly on the land and the above buildings. However, for the homeowner and the holder of construction land tenure, tax rules should be different in different situations.Meanwhile, based on the value orientation of fairness and justifiableness, real estate related taxes and fees collection should introduce a progressive tax.

Key words: Residential Construction Land Tenure, Automatic Renewal, Land Finance, Tax and Fee