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随着我国房地产市场土地使用权的取得形式多样化,在实践中,往往先由已经成立的房地产公司参与土地中标,中标后再成立项目公司对中标的土地进行独立开发,这就造成了土地出让金由中标房地产公司出资、土地使用权属于中标房地产公司,取得的土地出让金行政收据的抬头也是中标房地产公司,必须过户到项目公司后才能进行立项报建及开发,但过户变更到项目公司名下,将被认定为转让土地使用权的行为,按相关的法律法规缴纳增值税及附加、土地增
With the diversification of the acquisition of land use right in the real estate market in our country, in practice, the real estate companies that have been established are often involved in the successful bidding of the land. After winning the bidding, a project company is set up to independently develop the bidding land, which results in the land transfer Gold by the successful bidder real estate company, the land use rights belong to the successful real estate company, obtained the land transfer fee rise is also a real estate real estate company, must be transferred to the project company to carry out project construction and development, but the transfer to the project company name , Will be recognized as the transfer of land use rights, according to the relevant laws and regulations to pay value-added tax and additional land increased