Due to convenient and fast transaction procedures,low taxes and fees,and rapid project development,indirectly holding the land use rights of the project company in the form of equity transfer has become an important way for real estate development companies to obtain land resources in the land secondary market.Equity transfer behavior is a manifestation of the company law conferring on shareholders the exercise of their legal rights,but once it involves the transfer of land use rights and the actual control of the change of the right holder,the qualitative behavior and legal regulation of both the theory and judicial practice are both in theory There are large disputes,leading to very different judicial results.Therefore,a strict distinction should be made between the transfer of equity and the transfer of land use rights,and the differences between the two should be thoroughly analyzed and sorted out.Whether it is from the perspective of contract validity or from the perspective of mandatory provisions of laws and regulations,the transfer of land use rights by means of equity transfer is not an act of circumvention by the law,and should be considered as legal and effective.Combining with the restrictive provisions of the investment and development quotas of Article 39 of the Real Estate Management Law,the legalization of the transfer of landuse rights equity should be clarified from the legislative level as soon as possible,to make up for the loopholes in the legal regulations,and to abolish the transfer of landuse rights.Restrictive norms for the amount of development investment.In addition,coordinated office work between government departments should be strengthened in order to better balance the interests of market economy entities and national interests,better guide the market economy entities to develop healthily and orderly,and better promote the prosperity and steady development of the real estate industry.In addition to the introduction and conclusion,this article is mainly divided into the following parts: The first section of the first chapter is an overview of the real estate company involved in the transfer of land use rights;the second section combines judicial precedents to propose Existing legal issues,such as the validity of the contract and whether it constitutes a crime;Chapter 2 summarizes the existing theoretical disputes concerning the transfer of land use rights and equity,and expounds three different doctrine disputes of effective behavior,invalid behavior,and criminal behavior Chapter is to analyze the legal issues involved in the transfer of land use rights and equity rights,respectively from the perspective of contract validity,urban real estate management law and tax law to explain the behavior does not violate the mandatory provisions of laws and administrative regulations,and analyze the behavior from the perspective of criminal law It is not appropriate to be considered a criminal act;Chapter 4 is to make recommendations on the aforementioned legal issues,such as legitimizing the legitimacy of equity transfer involving land use rights from the perspective of legislation,strengthening joint collaboration among government departments,and standardizing equity transfer contract templates Chapter 5 is to analyze the legislative background and practical operational dilemma of Article 39 of the Real Estate Management Law’s restrictive conditions for investment and development quotas from a practical perspective. |