> So, are we trying build some communist utopia where private ownership of the building is forbidden,
No, the building is private property.
> all land belongs to government which rents it to a citizens?
Yes. The idea is that taxing land (not: buildings or property!) is less distortionary than taxing income or consumption. Hyper-capitalistic Hong Kong operates on that model. Property is expensive, but income tax is around 15% and consumption/sales tax is 0%.
No, the building is private property.
> all land belongs to government which rents it to a citizens?
Yes. The idea is that taxing land (not: buildings or property!) is less distortionary than taxing income or consumption. Hyper-capitalistic Hong Kong operates on that model. Property is expensive, but income tax is around 15% and consumption/sales tax is 0%.