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房地产项目开发投资大、周期长、风险高,在实践中,经常会有开发商通过转让项目来分散风险。但是由于在税收、转让方式及条件限制等方面的不同,转让人与受让人基于自身利益的考虑,往往采取不同方式来达到房地产开发项目转让的目的。文章从实践出发,探讨房地产开发项目在现行法律框架下的转让条件、转让方式以及转让过程中需要注意的法律问题,颇具理论及现实意义。
Real estate project development investment, long cycle, high risk, in practice, often developers through the transfer of the project to spread the risk. However, due to the differences in tax revenue, mode of transfer and restriction of conditions, the transferor and assignee often adopt different ways to achieve the purpose of transfer of real estate development projects based on their own interests. From the practice, the article discusses the conditions of transfer, the mode of transfer and the legal issues that need attention in the real estate development project under the current legal framework, which is of great theoretical and practical significance.