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近几年来,上市公司的经营业绩整体呈下降趋势,以致于上海大盘的指数多次跌破所谓的“政策底”。影响上市公司经营业绩的因素是多方面的,我们从中外上市公司不同的土地使用政策出发,来探讨我国实行的有限年期土地使用政策对上市公司经营业绩所可能产生的影响。上市公司上市公司指的是已经上市的股份制公司。股份制公司在改制过程中,其土地使用权的取得可以归纳为以下两种主要形式,一是由公司出资购买其有限年期土地使用权,二是有限年期土地使用权作价入股,其它的有这两种形式的组合及派生。按《中华人民共和国城镇国有土地使用权出让或转让暂行条例》第11条规;定,土地按用途分类出让土地使用权最高年限为:居住用地70年;工业用地50年;商业、旅游、娱乐用地40年。目前土地使用权作价入股或购置土地使用权其使用年限依照上述法规界定。
In recent years, the operating performance of listed companies as a whole has been declining, so that the index of Shanghai's broader market has repeatedly fallen below the so-called “policy end.” The factors influencing the operating performance of listed companies are various. From the different land use policies of listed companies in China and foreign countries, we discuss the possible impact of the limited-term land use policies implemented in our country on the operating performance of listed companies. Public company listed company refers to the already listed joint-stock company. In the process of restructuring, the acquisition of land use rights by joint-stock companies can be summarized into the following two main forms: first, the company contributes its land use rights for a limited period; second, The combination of these two forms and derived. According to “the People's Republic of China state-owned land use rights transfer or transfer of Provisional Regulations,” Article 11; Set, the land by use of the maximum transfer of land use rights for a period of: residential land for 70 years; industrial land for 50 years; commercial, tourism, entertainment land 40 years. At present, the land-use rights are used for price-sharing or land-use rights acquisition. The useful life of land-use rights is defined in accordance with the above laws and regulations.