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不同性质的企业在改制为有限责任公司或股份有限公司时，大都会遇到如何取得土地使用权的问题。本文就企业改制为股份有限公司并在上市过程中取得土地使用权时，可能会遇到的几个具体问题作些探讨。划拨土地的租赁取得国有土地租赁是指国家将国有土地出租给使用者使用，由使用
When different types of enterprises are restructured into limited liability companies or joint-stock companies, most of them encounter the issue of how to obtain land use rights. This article discusses some specific problems that enterprises may encounter when they restructure their ownership of the land by using the company as a stock limited company. Lease of allocated land Leasing of state-owned land means that the State leases state-owned land to users for use,