以股权转让方式转移土地使用权行为的效力  

Behavioral Validity of Land Use Rights Transfer by Means of Share Transfer

作　　者：董彪[1] DONG Biao(Law School, Beijing Technology and Business University, Beijing 100048, China)

机构地区：[1]北京工商大学法学院,北京100048

出　　处：《中国土地科学》2018年第5期14-19,共6页China Land Science

基　　金：国家社会科学基金青年项目(12CFX079)

摘　　要：研究目的:澄清股权转让与土地使用权转让之间的关系,为行政执法和司法中处理因股权转让引发的土地使用权纠纷提供依据。研究方法:综合采用规范分析、价值分析与案例分析等方法。研究结果:以股权转让方式转移土地使用权的合法性问题产生的根源在于对股权与实体资产之间关系的认识分歧。应当将土地使用权主体变更与否作为判断是否构成以股权转让之名行土地使用权转让之实的一般标准,但是,在公司法人形骸化、公司股权与土地使用权实质同一的情形例外。《城市房地产管理法》第38条的规定为效力性强制性规范,应当有限度地适用于股权转让行为。研究结论:以股权转让方式转移土地使用权行为的效力不可一概而论,需要平衡股权转让自由与土地市场流转秩序之间的关系。The purpose of this paper is to clarify the relationship between the share transfer and land use rights transfer, and to provide the basis for solving the disputes over land use rights caused by share transfer. The methods used include normative analysis, value analysis and case analysis. The result shows that the root of the problem is the divergence in understanding the relationship between shares and physical assets. When we judge whether it constitutes land use rights transfer in the name of share transfer, a general standard is the subject of land use rights. But there are exceptions that the corporate loses the independent personality and the relation between shares and land use rights is unified in essence. The thirty-eighth article of ＂Urban real estate management law＂ is a mandatory norm which should somewhat apply to judge the validity of share transfer. In conclusion, the validity of land use rights transfer in the form of share transfer cannot be generalized, and the freedom of share transfer and the order of land market should be balanced.

关 键 词：土地法学 行为效力 事实与规范分析 股权转让 土地使用权转让 

分 类 号：D922.3[政治法律—法学]