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该文对“以物易物”合作建房的操作方法及房屋建成后的初始产权归属进行了深入分析,该文认为,随着房地产行业立法的完善,税收法规所列举的“以物易物”合作建房情形越来越不可能存在了。由于出资方以申请人身份介入前期立项及报建手续的前提条件是首先成为土地使用权人,所以,从税收视角看,合作建房仅表现为出地方建房,出资方向出地方提供借款的行为。该文也指出了上述现象存在的原因。
The paper analyzes the operation method of building a house by barter and the ownership of initial property after the completion of a house. According to the article, with the improvement of the legislation of the real estate industry, Barter "Cooperative housing situation more and more impossible to exist. As the precondition for the sponsor to intervene in the prophase project and the newspaper building procedure as the applicant is to first become the land use right person, from the tax perspective, cooperative housing building only shows as building a place out of local government, behavior. The article also points out the reasons for the above phenomenon.