A Study On The Tax-Related Problems Of Acquiring Land Right Through Equity Acquisition

With the deepening of the regulation of the real estate industry,more and more real estate development enterprises choose to acquire land resources and develop real estate by means of share purchase.As one of the important forms of enterprise restructuring,stock acquisition plays a great role in improving the competitiveness of the company,optimizing the allocation of resources and producing scale effect.Starting from the activities of stock acquisition,this paper analyzes the legal provisions of the reorganization and reorganization of the enterprises in our country,which involves the right of land use,and helps the company to do a good job in the design of tax planning in the process of acquiring the right to use the land,and to obtain the benefit of tax saving.This article is divided into five parts.The first two chapters,through the paving of theoretical concepts,expounds the concept,classification,motivation of acquiring land resources by stock acquisition and the difference between equity transfer and transfer of land use right.Some disputed points are further discussed;then,through the case of Y company,the specific application of tax documents in actual cases is described in detail,and the different points of general tax treatment and special tax treatment are analyzed in detail,and the different tax costs caused by land use rights are obtained by calculation,analysis and comparison,and based on the company.The point of view is worth noticing in practical operation.Finally,some suggestions for the company to make relevant tax planning are put forward.In reality,because of the scarcity of land resources,in many cases,we can find that one party transfer the right to land use is required by the buyer.Therefore,the research on the acquisition of land use right based on stock acquisition is based on the types of tax related and relevant regulations and policies of the two parties,and the "package tax" clause in the case.A certain degree of analysis is made on the effectiveness of law,hoping to give some inspiration or substantial help to companies in dealing with related problems.