Basis " orders of sell of access of land of shenzhen special economic zone " the 15th regulation , after contract of land access sell one ' s own things is signed , the person that land is used did not gain access of land of this an administrative unit in xizang " estate card " before , can be had and use land of this an administrative unit in xizang , but do not get disciplinary action 根据《深圳经济特区土地使用权出让条例》第十五条的规定，土地使用权出让合同签订后，土地使用者未取得该宗土地使用权的《房地产证》前，可以占有和使用该宗土地，但不得处分。
Assure law " regulation : divide the following outside two kinds of circumstances , farmland , curtilage base , plot of land for personal needs , leave the collective such as hill oneself all land access must not mortgage : ( 1 ) the land access of the moorland such as grave of the barren mountain that guaranty person contracts lawfully and mortgages via sending a bag to just agree , barren , desolate sands ; ( 2 ) with countryside ( town ) , the building such as the workshop of village enterprise mortgages , its take up the land access inside limits mortgages at the same time 担保法》规定：除以下两种情况外，耕地、宅基地、自留地、自留山等集体所有的土地使用权不得抵押： （ 1 ）抵押人依法承包并经发包方同意抵押的荒山、荒丘、荒滩等荒地的土地使用权； （ 2 ）以乡（镇） 、村企业的厂房等建筑物抵押的，其占用范围内的土地使用权同时抵押。
Answer : following behavior inspects real estate of of the same branch of a family to make over : ( 1 ) serves as with estate contributive establish legal person company with other ; ( 2 ) one party provides land access , other one party or with all possible means estate of bankroll joint development is divided with property right ; ( when 3 ) buys amalgamative perhaps company , estate move is new obligee all ; ( 4 ) with estate pay a debt in kind or by labour ; ( a between other perhaps organization estate attune of 5 ) state - owned company unplug ; ( between 6 ) blame parents and children , the estate between the spouse is donative behavior 答：下列行为视同房地产转让： ( 1 )以房地产作为出资与他人成立法人企业的； ( 2 )一方提供土地使用权，另一方或多方提供资金合作开发房地产并以产权分成的； ( 3 )收购或者合并企业时，房地产转移为新的权利人所有的； ( 4 )以房地产抵债的； ( 5 )国有企业之间或者其他组织之间的房地产调拔； ( 6 )非父母与子女之间、配偶之间的房地产赠与行为。
Specific as follows : want to talk things over to agree and sign agreement with the contractor of land above all , via the villager congress discussion is passed and sign an order , village organization agrees and build official seal , sign up for upper section ( it is town government commonly ) approval , deal with to land bureau again " land access card " 具体如下：首先要与土地的承包人协商同意并签定合约，经村民代表大会讨论通过并签章，村组织同意并加盖公章，报上级部门（一般是镇政府）批准，再到土地局办理《土地使用权证》 。
Commodity house opens to booking need to have the following requirement : ( one ) open to booking a person to already obtained estate to develop intelligence letter , business charter ; ( 2 ) concern gold of sell one ' s own things of access of formulary consign land according to land management department , already obtained land access letter ; ( 3 ) licence of program of hold construction project and permit of construction project construction , already dealt with construction project quality and safety to control procedures ; ( 4 ) schedule of affirmatory already construction and complete consign use time ; ( 5 ) 7 achieve main body project below to seal a top ; 7 with what go up , the 2 / 3 above number of plies that main body project must build engineering budget to invest amount ; ( 6 ) already opened commodity house to open to booking a special account in project seat commercial bank ; ( 7 ) the other condition that law , code sets 商品房预售需具备以下条件： (一)预售人已取得房地产开发资质证书、营业执照； (二)按照土地治理部门有关规定交付土地使用权出让金，已取得土地使用权证书； (三)持有建设工程规划许可证和建设工程施工许可证，并已办理建设工程质量和安全监督手续； (四)已确定施工进度和竣工交付使用时间； (五)七层以下的达到主体工程封顶；七层以上的，主体工程须建到工程预算投资总额的三分之二以上层数； (六)已在项目所在地商业银行开设商品房预售款专用账户； (七)法律、法规规定的其他条件。
When set of state - owned land access registers transfer , the applicant should submit document of the following proof : ( 1 ) set of state - owned land access registers transfer requisition ; ( 2 ) applicant identification ; ( 3 ) earthy land ownership belongs to origin to prove : set of state - owned land access registers transfer , the applicant ought to register mechanism to refer government of people of prefectural class above to build the instrument of ratification that use the land to land ; is large and medium - sized construction project use transfer is state - owned of land , when set of state - owned land access registers transfer of the application after building project complete to check and accept , still should refer construction project complete to check and accept report and other relevant document ; collective land turns lawfully after be state - owned land , the person that raw collective land is used continues to use this of state - owned land , the applicant still must be referred former " collective land uses card " 划拨国有土地使用权设定登记时，申请人应提交以下证实文件： （ 1 ）划拨国有土地使用权设定登记申请书； （ 2 ）申请人身份证实； （ 3 ）土地权属来源证实：划拨国有土地使用权设定登记，申请人应当向土地登记机关提交县级以上人民政府建设用地批准书；大中型建设项目使用划拨国有土地的，在建设项目竣工验收后申请划拨国有土地使用权设定登记时，还应提交建设项目竣工验收报告和其他有关文件；集体土地依法转为国有土地后，原集体土地使用者继续使用该国有土地的，申请人还须提交原《集体土地使用证》 。
Top fixed number of year presses land access sell one ' s own things following utility is definite : ( one ) live use the land 70 years ; ( 2 ) industrial land 50 years ; ( 3 ) education , science and technology , culture , wholesome , sports uses the land 50 years ; ( 4 ) commerce , travel , recreation uses the land 40 years ; ( 5 ) integrated other perhaps use the land 50 years 土地使用权出让最高年限按下列用途确定： (一)居住用地七十年； (二)工业用地五十年； (三)教育、科技、文化、卫生、体育用地五十年； (四)商业、旅游、娱乐用地四十年； (五)综合或者其他用地五十年。
The cent of set of state - owned land access that register is transfer 3 sort : ( 1 ) of new go into operation large and medium - sized construction project use transfer is state - owned of land ; ( 2 ) other item uses state - owned land ; ( 3 ) collective land turns lawfully after be state - owned land , the person that raw collective land is used continues to use this of state - owned land 划拨国有土地使用权设定登记分为3种类型： （ 1 ）新开工的大中型建设项目使用划拨国有土地的； （ 2 ）其他项目使用国有土地的； （ 3 ）集体土地依法转为国有土地后，原集体土地使用者继续使用该国有土地的。
If of land access predict building of prep above of use fixed number of year , building predict to use fixed number of year , when the clean incomplete that predicts this building , building is worth , ought to consider land use predict to use fixed number of year , be worth obligate as clean incomplete , when waiting for this building , building to discard as useless , in be worth clean incomplete , be equivalent to still the part of value of spendable land access , turn into the value of the building that continues to build , building , if continue no longer , make building , fabric , turn its value into intangible assets to undertake amortize 假如土地使用权的预计使用年限高于房屋、建筑物的预计使用年限的，在预计该项房屋、建筑物的净残值时，应当考虑土地使用权的预计使用年限，并作为净残值预留，待该项房屋、建筑物报废时，将净残值中相当于尚可使用的土地使用权价值的部分，转入继续建造的房屋、建筑物的价值，假如不再继续建造房屋、建筑物的，则将其价值转入无形资产进行摊销。
The land access that already bought public housing is gained with transfer means , fill the gold of land sell one ' s own things that make or land accrual ought to lawfully finance of turn over to the higher authorities , special use at urban infrastructure construction ; the land access that already bought public housing is gained with means of sell one ' s own things , press the financial subordinating relation that already bought unit of public housing former property right and finance system of organization , respectively in the center of turn over to the higher authorities finance and local finance or return unit of reductive property right , special use at extending housing allowance 已购公有住房的土地使用权是以划拨方式取得的，补交的土地出让金或土地收益应当依法上缴财政，专项用于城市基础设施建设；已购公有住房的土地使用权是以出让方式取得的，按已购公有住房原产权单位的财务隶属关系和财政体制，分别上缴中心财政和地方财政或返还原产权单位，专项用于发放住房补贴。
