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一、案例A房地产开发企业于2010年通过竞拍取得一处商品住宅房屋开发用地,支付土地出让金及地价款共计2亿元。2011年通过立项、规划、设计、报建等程序后开始建造,工程刚完成主体建筑物基础底层混凝土浇铸后,因资金等原因而停建。2012年初,该企业以2.4亿元的价款将在建工程项目整体转让给另一家房地产开发企业B,B企业接手后,按照原设计规划的要求继续施工,于2013年底达到预售商品房条件
Case A Real estate development enterprises obtained a commercial residential development site through bidding in 2010, paying a total of 200 million yuan for land transfer fees and land premiums. After the construction, construction, design, construction and other procedures were started in 2011, the project was just completed after the foundation concrete of the main building had been cast and was stopped due to funding and other reasons. In early 2012, the enterprise transferred the construction in progress project to another real estate development enterprise B and B enterprise with the price of 240 million yuan and took over the construction according to the requirements of the original design plan, and reached the condition of pre-selling commodity house by the end of 2013