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夫妻一方死亡,其配偶欲使子女取得其与死者共有的划拨地土地使用权,登记机构在办理权属变更登记时做法不一,法律应当统一自然人之间划拨地使用权转让的变更登记规定,不论是继承还是赠与划拨地使用权,均需改变划拨地性质为出让地,并缴纳土地出让金。继承人放弃继承不必征得配偶同意且可以部分放弃。登记机构办妥权属登记之后,放弃继承的声明即不能撤回。土地登记机构并无认定遗嘱效力的职责,不能仅凭公证遗嘱办理土地使用权变更登记,而应当依据能够确认遗嘱效力的文书办理。
If one spouse dies, his spouse wants the child to obtain the allocated land use right shared by the deceased person, the registries vary in their registration of ownership change, and the law shall unify the registration of alteration of the transfer of the right of use allocated among natural persons, Whether inherited or donated and allocated the right to use, need to change the nature of the transfer of land for granting, and pay the land transfer fee. The successor to give up inheritance without the consent of spouses and can be partially abandoned. After the registration authority has completed the registration of its ownership, the declaration of abandonment of inheritance can not be withdrawn. Land registration agencies do not have the duty to determine the validity of wills. They can not register the alteration of land use right not only on notarial wills but on the instruments that can confirm the validity of wills.