CAJ | 학술논문

房地产开发企业获取土地使用权的方式一般有接受土地使用权出让、转让、投资者投入、并购、非货币性资产交换、债务重组、政府补助等方式,其中通过收购目标公司股权获取土地使用权是比较常用方式。由于房地产开发企业股权转让涉及财务、税务、法律等问题,情况复杂,文章就房地产开发企业（股权转让方、受让方）以收购股权方式受让土地使用权实践操作过程重要的税务问题做专题探讨。
방지산개발기업획취토지사용권적방식일반유접수토지사용권출양、전양、투자자투입、병구、비화폐성자산교환、채무중조、정부보조등방식,기중통과수구목표공사고권획취토지사용권시비교상용방식。유우방지산개발기업고권전양섭급재무、세무、법률등문제,정황복잡,문장취방지산개발기업（고권전양방、수양방）이수구고권방식수양토지사용권실천조작과정중요적세무문제주전제탐토。
The acquisition of land - use right for real estate development enterprise generally includes transfer of land use right, investment by the investors, merger, exchange of non - monetary assets, debt restructure and grants from the government. The acquisition of the target enterprise' s share is commonly used way. As the share transfer is concerned with financial, tax and legal issues in real estate enterprise, the paper makes a research on the important tax issue while the transferor and the transferee uses the way of share acquisition to receive land - use right.