本文選題：合作開發(fā) + 房地產(chǎn)�。� 參考：《清華大學(xué)》2014年碩士論文

【摘要】：隨著我國房地產(chǎn)市場的發(fā)展、政策的不斷完善和經(jīng)濟環(huán)境的改變,傳統(tǒng)的開發(fā)模式已經(jīng)受到制約,合作開發(fā)逐漸被開發(fā)商所認可并開始嘗試使用�，F(xiàn)實中,普遍存在的是“一方出地、一方出資”的合作需求。論文通過對文獻的研究發(fā)現(xiàn),國內(nèi)及國際對這方面的研究基本上是集中在現(xiàn)有模式的總結(jié)和歸納及風(fēng)險問題研究,針對合作開發(fā)模式結(jié)合政策、法律、稅務(wù)、財務(wù)、風(fēng)險幾方面進行系統(tǒng)性論述的文章較少,然而,在實際操作中,此類問題卻是諸多企業(yè)遇到的急需解決的現(xiàn)實問題。論文首先比較分析了合作開發(fā)常見九種合作開發(fā)模式。根據(jù)專家訪談,有七種合作模式需結(jié)合政策法律因素進行進一步研究,其他兩種合作模式因原理復(fù)雜、適用性差、可操作性差等原因不再考慮。論文接著分析了合作開發(fā)模式所涉及到的相關(guān)政策和法律問題,指出了在當(dāng)前政策和法律框架下可行的模式是先開發(fā)再過戶、土地使用權(quán)轉(zhuǎn)讓、股權(quán)合作和參建開發(fā)四種模式,在綜合考慮政策及法律的情況下應(yīng)優(yōu)先選擇先開發(fā)再過戶和土地使用權(quán)轉(zhuǎn)讓(完成25%總投)模式。然后,論文結(jié)合某企業(yè)實際項目特點,就財稅和風(fēng)險等具體問題進行了針對性的研究,從而確定該項目合作開發(fā)模式的相關(guān)要點。例如,財務(wù)方面對直接購買土地和合作開發(fā)兩種模式進行投資測算對比分析,以此來判斷哪種模式項目的收益情況更好;在稅務(wù)方面,對合作雙方及合資公司在此過程中的稅費成本情況進行綜合測算分析,尤其是土地持有方在作價入股前土地增值稅的清算方法及清算額度是直接影響合作的關(guān)鍵因素,同時,對于已經(jīng)完成部分開發(fā)的土地,需對整體和部分土地作價入股進行實際操作的可行性分析,以進一步判斷合作模式的可行性并對其進行優(yōu)化;在風(fēng)險方面,對因合作開發(fā)而產(chǎn)生的風(fēng)險因素進行識別、評估和分析,并總結(jié)分析規(guī)避、減輕、轉(zhuǎn)移風(fēng)險的相關(guān)措施,判斷風(fēng)險是否在可控范圍之內(nèi),進而進一步確定風(fēng)險因素是否會對合作模式的選擇和確定造成根本性的影響。最后,論文對合作開發(fā)模式選擇和設(shè)計的要點進行了總結(jié),回顧分析了適用于案例的合作模式的選擇過程,并對所選合作模式在案例中的實際應(yīng)用成果進行了總結(jié)分析,提出了可改進和防范的關(guān)鍵問題,同時,在對合作開發(fā)模式的理論結(jié)合案例的研究基礎(chǔ)之上,對合作開發(fā)模式選擇及設(shè)計流程進行歸納總結(jié),并指出合作模式選擇和設(shè)計過程應(yīng)遵循的基本原則和主要影響因素,如:雙贏原則、公正公平原則,法律、政策、財稅、風(fēng)險等影響因素。
[Abstract]:With the development of the real estate market, the continuous improvement of the policy and the change of the economic environment, the traditional development mode has been restricted. The cooperative development is gradually recognized by the developers and began to try the use. In reality, the common existence is the cooperation demand of "one party out of land and one party capital". The internal and international research on this aspect is mainly focused on the summary and induction of the existing models and the study of the risk problems. There are few articles on the systematic exposition of the cooperative development mode combining with the policy, the law, the tax, the finance and the risk. However, in the actual operation, this kind of problem is the urgent need to be solved by many enterprises. The paper first compares and analyzes nine common cooperative development modes in cooperative development. According to expert interviews, seven kinds of cooperation modes need to be further studied in combination with the policy and legal factors. The other two cooperation modes are not considered because of the complex principles, poor applicability and poor operability. Then the paper analyzes the cooperative development model. The relevant policy and legal issues involved, pointed out that the feasible mode under the current policy and legal framework is to develop and reuse, transfer of land use rights, equity cooperation and participation in the development of four modes. In the case of comprehensive consideration of policy and law, priority should be given to the transfer of the first delivery and the transfer of land use right (25% total investment). Then, according to the actual project characteristics of a certain enterprise, the paper studies the specific issues of financial and tax and risk, and then determines the key points of the cooperative development model of the project. For example, the financial aspects of the direct purchase of land and cooperation and development of the two models of investment calculation and comparison analysis, in order to determine which model item In the tax aspect, the tax cost of the two parties and joint ventures in this process is synthetically calculated and analyzed. In particular, the liquidation method and the amount of the land value added tax are the key factors that directly affect the cooperation. In order to further judge the feasibility of the cooperation model and optimize it, the risk factors of the cooperative development are identified, evaluated and analyzed, and the related measures to avoid, reduce and transfer the risk are summarized and analyzed. Whether risk is within the controllable range and further determine whether the risk factors will have a fundamental impact on the selection and determination of the cooperative model. Finally, the paper summarizes the key points of the selection and design of the cooperative development model, reviews and analyzes the selection process of the cooperative model for the case, and the selected cooperation mode in the case. The actual application results are summarized and analyzed, and the key problems that can be improved and prevented are put forward. At the same time, on the basis of the theoretical combination of the cooperative development model, the selection of cooperative development mode and the design process are summarized, and the basic principles and main principles that should be followed in the selection of cooperative mode and the design process are also pointed out. Influencing factors, such as win-win principle, fair and equitable principle, law, policy, taxation, risk and other factors.
【學(xué)位授予單位】：清華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.23

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