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一、案例介绍甲公司拟收购H地的乙公司,乙公司是一家工业企业,因经营不善而面临破产,乙公司除生产用地外还拥有一宗185亩待建的工业用地,H地政府为支持企业战略重组和解决职工的安置问题,同意并购后企业将185亩的土地使用权由工业用地变为住宅用地用于房地产开发,但要根据国家政策规定交纳相应的土地出让金,该工业用地的最初取得成本为每亩22万元,H地的住宅用地每亩为35
I. Case Introduction Company A intends to acquire Company B Company H, Company B is an industrial enterprise that is facing bankruptcy due to poor management. Company B, in addition to its production site, also owns 185 mu of industrial land to be built, Support the strategic reorganization of enterprises and solve the resettlement of workers and agree that after the merger, 185 mu of land use rights will be changed from industrial land to residential land for real estate development, but according to the national policies and regulations to pay the corresponding land transfer fees, the industrial land Of the initial acquisition cost of 220,000 yuan per mu, H of residential land per acre of 35