| 芬兰公有土地租赁制度的特点与启示 |
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| 引用本文： | 张立彦,李银生.芬兰公有土地租赁制度的特点与启示[J].改革与战略,2009,25(11):168-171. |
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| 作者姓名： | 张立彦 李银生 |
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| 作者单位： | 1. 首都经济贸易大学财税学院,北京,100070
2. 中国水利电力对外公司,北京,100120 |
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| 基金项目： | 北京市教育委员会社科计划面上项目 |
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| 摘 要： | 芬兰公有土地租赁制度具有立法完备、设定适宜的政策目标、实行年租金制度、租赁到期时对地上建筑物给予补偿和在公共部门内部实行内部地租等特点。文章认为，借鉴芬兰公有土地租赁制度的有益经验，我国国有土地有偿使用制度应在完善立法、合理设定国有土地有偿使用的政策目标、选择适宜的土地租赁形式、实行地上建筑物的补偿制度和加强对公共目的用地的成本管理等方面加以完善。
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| 关 键 词： | 芬兰 公有土地 租赁 启示 |
The Features of Public Land Leasing in Finland and Its Revelations |
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| Zhang Liyan,Li Yinsheng.The Features of Public Land Leasing in Finland and Its Revelations[J].Reformation & Strategy,2009,25(11):168-171. |
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| Authors: | Zhang Liyan Li Yinsheng |
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| Institution: | Zhang Liyan , Li Yinsheng (1 .School of Public Finance and Taxation, Capital University of Economics and Business, Beijing 100070; 2.China International Water and Electric Corporation, Beijing 100120) |
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| Abstract: | The main features of public land leasing in Finland arc as follows： completeness of legislation, appropriate policy goals, annual rent system, compensation of the above-ground buildings after lease term and internal rent system within the public sector. We can learn from Finland＇s public land lease system and improve China＇s state-owned land leasehold system from the following aspects： improving legislation, setting reasonable policy goals, choosing appropriate land lease form, implementing compensation mechanism for the above-ground buildings and strengthening cost management of public purposes land. |
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| Keywords: | Finland public land lease revelations |
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