以股权转让方式转让土地使用权行为的刑法分析  

Criminal Law Analysis of Transferring Land Use Right by Means of Equity Transfer

作　　者：曾粤兴 王与萱 ZENG Yuexing;WANG Yuxuan(School of Law,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]北京理工大学法学院,北京100081

出　　处：《河南警察学院学报》2023年第3期71-81,共11页Journal of Henan Police College

摘　　要：以股权转让方式转让土地使用权的行为在民商法中并不属于违法行为,但从刑法角度却常常被定性为非法转让、倒卖土地使用权罪。从实践中来看,司法机关倾向于作出有罪判决,但不少学者持无罪的观点,因此引发争议。无罪说持股权转让自由,行为不具有刑事违法性的论点,而有罪说主要以行为对国家土地管理秩序的破坏等作为入罪理由,进行实质解释。但二者对犯罪形式与实质的论述各有忽略,对以股权转让方式转让土地使用权的行为不应当“一刀切”评价,应当在实质解释的基础上,对构成要件进行规范分析,作出类型化处理。而从立法角度而言,非法转让土地使用权罪的违法所得数额的犯罪定量存在活性不够的问题,应当及时予以更新。The transfer of land use right by means of equity transfer is legal in civil and commercial law,but it is often regarded as the crime of illegal transfer and resale of land-use right from the perspective of criminal law.In practice,the judicial authorities tend to render guilty verdicts,but many scholars hold the opposite view.The theory of innocence argues that the ownership transfer is free and the behavior is not criminally illegal,while the theory of guilt mainly takes the behavior's destruction of the national land management order as the reason for the crime,and carries on the substantive explanation.However,both of them ignore the discussion on the form and substance of crime,and the behavior of transferring land use right by means of equity transfer should not be evaluated by"one-size-fit-all"approach,but should conduct normative analysis on the criminal constituent elements and make a type treatment on the basis of substantive interpretation.

关 键 词：股权转让 非法转让土地使用权罪 实质解释 房地产 

分 类 号：D924[政治法律—刑法学]