摘要
民事审判上的通行观念是公司股权转让与作为公司资产的土地使用权转让系两个独立的法律关系,现行法律并无强制性规定禁止房地产项目公司以股权转让形式实现土地使用权或房地产项目转让的目的。基于法秩序统一性原理,在刑事司法上就不能无视民法立场和公司法律制度,对于以股权转让方式转让土地使用权的行为,不能认定为非法转让倒卖土地使用权罪。本罪的适用范围必须严格限定为股权转让之外的、行政法规上严格禁止的非法转让倒卖土地使用权的行为,从而对本罪的客观构成要件要素进行限制解释。
The mainstream view of civil trail always insists that the company stockholders' rights transfer and the transfer of land- use rights,which are regarded as company assets,are two independent legal relations. Those that performed under the guise of stockholders' rights transfer to conceal the purposes of the transfer of land – use rights or real- estate projects in real- estate item company,are not prohibited by mandatory provisions in current law. Therefore,regardless of the standpoint of the Civil Law and the Company Law,to identify the act that transferring the land- use rights by means of stockholders' rights transfers as the crime of illegally transferring or scalping land- use rights,consequentially breach the unity of law order. Thus,the application scope of this crime should be strictly limited to such act of illegally transferring or scalping land- use rights,which is absolutely prohibited by the administrative laws and regulations. However,stockholders' rights transfer is not included. On this basis,to restrictively interpreted the objective factors of tatbestand about this crime.
出处
《法学论坛》
CSSCI
北大核心
2014年第5期25-29,共5页
Legal Forum
关键词
非法转让倒卖土地使用权罪
股权转让
刑法解释
法秩序统一性
crime of illegally transferring or scalping land-use rights
company stockholders' rights transfer
the unity of law order
criminal interpretation