论文部分内容阅读
【案例】姚某与陈某是同村村民,1998年农村土地二轮承包时,各承包了村集体的2668平方米耕地,期限为30年,并取得了土地承包经营权证书。2002年双方口头商定,由姚某无偿流转2001平方米地给陈某耕作,但未明确约定转包还是转让,也未约定流转期限。该项流转得到了村委会的认可,乡农村经济管理站与村委会向双方发放农民负担监督卡,确定姚某的应纳税面积为667平方米,陈某的应
[Case] Yao and Chen are villagers in the same village. In the second round of contracting of rural land in 1998, 2668 square meters of cultivated land were collectively contracted by the village collective with a term of 30 years and obtained the certificate of land contractual management right. In 2002, the two sides verbally agreed that 2001 by Yao Mou free flow of land to Chen farming, but did not explicitly agreed to subcontract or transfer, also did not stipulate the transfer deadline. The transfer has been approved by the village committee, township rural economic management station and village committees to pay farmers to supervise both cards to determine the taxable area of Yao’s 667 square meters, Chen should be